The 2026 Charities Legislation & Commentary, co-edited by Terrance S. Carter, M. Elena Hoffstein and Professor Adam Parachin, was published on December 15, 2025, and is now available.

This annual publication is an essential resource for those navigating federal and Ontario statues governing charitable organizations. The latest edition of Charities Legislation and Commentary addresses approximately 145 statutes and 75 regulations to help researchers and practitioners understand the numerous, complex and sometimes unexpected legislative requirements applicable to charities.

The 2026 Edition discusses new and upcoming Income Tax Act developments, including with respect to the recent cancellation of the proposed increase to the capital gains inclusion rate. The authors also review recent border control initiatives and new proposed changes to Canada’s anti-money laundering regime contained in omnibus Bill C-2, Strong Borders Act, such as proposed restrictions to cash donations, with consideration to their implications for charities operating internationally. New commentary is also provided on trust reporting concerning filing exemptions for the T3, Trust Income Tax and Information Return, as well as on the updated guidance on forced child labour in supply chains. 

​Read the January 2026 Charity & NFP Law Update