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•Notwithstanding these concerns, Budget
2012 could have been worse for charities
concerning political activities
•No significant changes to rules
permitting political activities under the
ITA
•No changes to the current CRA Policy on
Political Activities
•As such, the changes in Budget 2012
discussed below do not stop charities
from becoming involved in political
activities
•However, charities will need to
carefully understand the rules that do
apply and be careful in documenting their
involvement in political activities
•It is therefore essential to first
understand what the rules are concerning
political activities before discussing
the impact of Budget 2012
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