Review and Commentary on the CRA's Final Guidance on Qualifying Disbursements

By Terrance S. Carter, Jacqueline M. Demczur and Urshita Grover

Jan 2024 Charity & NFP Law Update
Published on January 31, 2024



On December 19, 2023, following feedback received from the charitable sector over the last year, the Canada Revenue Agency (“CRA”) released Guidance CG-032, Registered charities making grants to non-qualified donees (“Final Guidance”). This Final Guidance sets out the CRA’s requirements for charities making “grants” to both qualified donees and grantee organizations (i.e. non-qualified donees) under the qualifying disbursements regime which has been in place since June 2022.

Bulletin No. 524 provides an overview of the history and development of the qualifying disbursements regime, a summary of the key requirements set out in the Final Guidance that charities interested in making qualifying disbursements need to be aware of, as well an in-depth commentary on substantive issues, either addressed in the Final Guidance or which may require further clarity from the CRA.

To read the balance of this Bulletin, please see Charity & NFP Law Bulletin No. 524


​ Read the January 2024 Charity & NFP Law Update