CRA has recently released a number of new and revised publications over the last few months. The most anticipated publication is the Charities Directorate’s (“Directorate”) Report on the Charities Program 2015-2016 (“Report”), first promised by the Minister of National Revenue (“Minister”) on January 20, 2016 and posted on CRA’s webpage on December 29, 2016. The Report contains messages from the Minister, the Commissioner of CRA, and the Directorate’s Director General, a description of the charitable sector, and key operational information about the Directorate.
In particular, the Report includes:
- a range of statistics on the charitable sector, applications for charitable registration, audit outcomes, revocations of charitable registration, and the objections process;
- a review of the Directorate’s outreach and engagement activities, such as improving its webpages, expanding its use of social media, and developing and reviewing its guidance products; and
- updates on the political activities audit program, compliance initiatives, and the Charities Modernization Project to improve online filing options for applicants for charitable status and registered charities.
Additional new and recently revised CRA guides, forms, and webpages relevant to registered charities and not-for-profits include:
- T4013, T3 Trust Guide 2016, which incorporates changes to reflect the new rules for testamentary trusts, estate donations, and Graduated Rate Estates that were previously discussed in our October 2016’s Charity & NFP Law Update in “Budget Implementation Act, 2016, No. 2 is Released”.
- RC4034, GST/HST Public Service Bodies’ Rebate now contains updates on harmonized sales tax rate changes in New Brunswick, Newfoundland and Labrador, and PEI, as well as the end of the point-of-sale rebate on books in Newfoundland and Labrador, and other GST/HST news.
- Registered charities can now advise the Directorate of changes to their directors, trustees, or like officials’ information by faxing, emailing, or mailing the changes to the Directorate using this new form.
- The Sponsorship webpage was updated on October 28, 2016. The webpage contains a definition of sponsorship, information on acknowledgement and receipting, factors to consider in sponsorship situations, and some scenarios as examples.
- RC191, Qualified Donee: Becoming a Prescribed University Outside Canada was revised to reflect the fact that applications for qualified donee status are now being processed by the Directorate’s Assessment, Determinations, and Monitoring Division.