www.carters.ca
www.charitylaw.ca
d)Impact of Budget 2012 on Political Activities
•Budget 2012 impacts charities and RCAAAs
with regards to political activities in
three ways
•First,
Budget 2012 expands the definition of political activities to include certain gifts
to qualified donees
–Budget 2012 expands the definition of
“political activities” under subsection
149.1(1), to “include the making of a gift
to a qualified donee if it can reasonably be considered that a purpose of the gift is to
support the political activities of the qualified donee” (“QDs”)
–The focus is on the intent of the donor
charity, not the intent of the
recipient QD
–This change would result in a double
count of political activities, once by the
donor charity and once by the recipient
QD
15