Legislation Update
Aug 2021 Charity & NFP Law Update
Published on August 26, 2021

By Terrance S. Carter


Bill C-30, Budget Implementation Act, 2021, No. 1 Receives Royal Assent

The budget implementing bill for the 2021 Federal Budget, Bill C-30, Budget Implementation Act, 2021, No. 1, received Royal Assent on June 29, 2021 (“Bill C-30”). Bill C-30 includes amendments to the ITA that will impact charities and not-for-profits, as discussed in Charity & NFP Law Bulletin No. 492, including amendments for registered journalism organizations as a category of qualified donees (further discussed in the June 2020 Charity & NFP Law Update); enhanced anti-terrorism provisions; an expanded definition of ineligible individuals; provisions concerning suspension of receipting for false statements; and the removal of the restriction in the Canada Small Business Financing Act that excluded not-for-profit businesses, charitable businesses and businesses having as their principal object the furtherance of a religious purpose as eligible borrowers.

Bill C-30 also makes changes to the Canada Emergency Wage Subsidy (“CEWS”), revising the eligibility criteria and extending it until September 25, 2021, with authority provided for a possible further extension to November 20, 2021, and ensures that the level of CEWS benefits for furloughed employees continues to align with the benefits provided through the Employment Insurance Act until August 28, 2021.


Read the August 2021 Charity & NFP Law Update