Nov 2018 Charity & NFP Law Updat
On October 25, 2018, the Department of Finance Canada tabled in the House of Commons a Notice of Ways and Means Motion, which contained a number of amendments to the Income Tax Act (“ITA”) and other legislation to implement certain provisions previously announced in Budget 2018 and other measures, including amendments to the ITA to modify the rules governing political activities (now referred to as “public policy dialogue and development activities”) by registered charities and registered Canadian amateur athletic associations in Canada. The proposed amendments were introduced as Bill C-86, Budget Implementation Act, 2018, No. 2, (“Bill C-86”), which received first reading on October 29, 2018, and is included as an appendix to this Charity & NFP Law Bulletin for ease of reference. Bill C-86 significantly improves upon the draft legislation released on September 14, 2018 by the Department of Finance Canada, discussed in last month’s Charity & NFP Law Bulletin No. 428.
For the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 434. Please note that this Bulletin was published on November 2, 2018. Since its publication, Bill C-86 passed second reading on November 6, 2018 and is currently being debated at the report stage in the House of Commons.