CRA Announces New and Updated Guidance Documents
November 2020
Published on November 30, 2020

The Canada Revenue Agency’s Charities Directorate announced the release of five new and updated guidance documents on November 27, 2020. These include the following two new guidance documents:

• CG-029, Relief of poverty and charitable registration (replacing Summary policy CSP-P03, Poverty); and
• CG-030, Advancement of education and charitable registration (replacing Policy Commentary CPC-027, Publishing a magazine; Policy Statements CPS-003, Daycare facilities, CPS-013, School councils; and Summary Policies CSP-B05, Broadcasting, CSP-S08, Scholarships, CSP-E01, Advancement of education, CSP-I06, Provision of information, and CSP-S09, School association)

At the same time, and in addition to these two new guidance documents, the Charities Directorate also announced that two guidance documents had been updated to “provide clearer information on issues that arise when charities work through intermediaries”. The two updated guidance documents are:

• CG-002, Canadian registered charities carrying on activities outside Canada
• CG-004, Using an intermediary to carry on a charity's activities within Canada

The Charities Directorate also announced that, after receiving feedback from the charitable sector, it has finalized the following guidance:

• CG-027, Public policy dialogue and development activities by charities

We will publish commentary on the above-noted guidance documents in due course.