May 2025 Charity & NFP Law Update
On May 14, 2025, the Charities Directorate of the Canada Revenue Agency (“CRA”) released its Quarterly updates from the Charities Directorate (“Update”), summarizing key achievements, priorities, and outcomes from the 2024-2025 fiscal year. The Update highlights information on the charitable registration process, the Charities Directorate’s interactions with the charitable sector as well as upcoming webinars. Staying up to date with CRA communications helps charities remain compliant, manage risk, and follow best practices in governance.
The year in numbers
According to the Charities Directorate, during the 2024-2025 fiscal year, it prioritized transparency and communication by sending electronic mailing list messages to subscribers, responding to written and telephone inquiries, publishing updates on its Charities and Giving website, as well as delivering webinars on various topics.
Educating the charitable sector
During the 2024–2025 fiscal year, the Charities Directorate states that it developed and published various educational materials on its website including:
- Updated guidance: Revised CG-029, Relief of poverty and charitable registration to reflect new grant rules and affordable housing examples
- Improved compliance resources: Updated its Compliance within the charitable sector web page to explain its approach to compliance and feature updated statistics
- Terrorist abuse awareness: Published new resources for Educating charities about the risks of terrorist abuse
- Improved content: Improved webpages covering T3010 filing, fundraising, penalties and suspensions, and news and events
- Website optimization: Began work to optimize the Charities and giving website
Strengthening transparency and engagement
To strengthen transparency and sector engagement, the Charities Directorate shared compliance insights, published two editions of its Report on the Charities Program, published Report #4 of the Advisory Committee on the Charitable Sector, and launched the 2024 Call for Applications for Canadians to join the Advisory Committee on the Charitable Sector.
Legislative changes
The Update also highlights a legislative proposal by the Department of Finance due to the postal disruption in November 2024 and the Charities Directorate published its Extension of the deadline for making 2024 charitable donations to clarify the change.
Engaging with the charitable sector
The Update states that the Charities Directorate engaged with a wide range of stakeholders through meetings, presentations, webinars, academic discussions, and conferences. Notably, the Charities Directorate participated in the Canadian Bar Association Charity Law Conference where Carters also presented on key legal issues.
Understanding the registration process
The Assessment, Determinations, and Monitoring (ADM) Division of the Charities Directorate is responsible for the registration process, determining whether applicants meet the common law and legislative requirements for registration. The Update outlines key considerations before applying for charitable registration, how to apply to become a registered charity and after submitting an application for charitable registration.
Government of Canada Digital Standards
As part of the CRA’s move towards a more accessible and digital-by-default environment, recent improvements include a Document verification service for immediate identity verification and CRA account access, and a Simplified access to your CRA account with a single sign-in to access My Account, MyBA, and Represent a Client.
Webinars for charities and other qualified donees
Charities can access the Charities Directorate’s past webinars on its Charities media gallery webpage and can look out for two webinars planned for the coming months on completing a T310 and Registering for a CRA Account.
To read the full Update and to register for future webinars, visit the Charities Directorate’s News and events for charities webpage.