Legislation Update

By Terrance S. Carter

Mar 2022 Charity & NFP Law Update
Published on March 31, 2022



Bill S-216, Effective and Accountable Charities Act

As reported in the January 2022 Charity & NFP Law UpdateBill S-216, Effective and Accountable Charities Act, which proposes amendments to the Income Tax Act (“ITA”), completed Third Reading in the Senate on December 9, 2021. As of February 3, 2022, Bill S-216 had also completed first reading in the House of Commons, and is now awaiting Second Reading, which is expected to occur in early May 2022.

As has been previously reported, Bill S-216 proposes changes to several provisions in the ITA governing charities to eliminate the fictitious “own activities” test in the ITA and the related Canada Revenue Agency (“CRA”) “direction and control” regime that prohibits charities from making grants to non-qualified donees for charitable purposes, and replaces it with a proposed new regime of “resource accountability.”

Further background information about Bill S-216 is available in the February 2022 Charity & NFP Law Update and the November 2021 Charity & NFP Law Update, with additional details on the predecessor Bill S-222 in Charity & NFP Law Bulletin No. 486 and Charity & NFP Law Bulletin No. 488. For a report about a recent open letter by 42 charity lawyers in support of Bill S-216, click here.

Bill 51, Provincial Day of Service Act, 2022

September 11 each year has been proclaimed the Provincial Day of Service in Ontario pursuant to Bill 51, Provincial Day of Service Act, 2022, which received Royal Assent on March 3, 2022. The Provincial Day of Service honours those who lost their lives during the September 11, 2001 terrorist attacks, the “acts of courage, sacrifice and kindness that were made on and following that day”, as well as military, law enforcement and intelligence personnel.

Ontarians are encouraged to “pause, remember and to be inspired to show the same kind of compassion to strangers in need, by engaging on that day in charitable activities, fundraisers, good deeds and community service for worthy causes” on the Provincial Day of Service.

Bill 88, Working for Workers Act, 2022

An omnibus bill proposing a new Digital Platform Workers’ Rights Act, 2022, along with amendments to the Employment Standards Act, 2000 and the Occupational Health and Safety Act, among other amendments, has been tabled in Ontario. Bill 88, Working for Workers Act, 2022 was introduced for First Reading on February 28, 2022 and most recently was carried on division at Second Reading and referred to the Standing Committee on Social Policy on March 23, 2022.

Bill 88 proposes a general minimum wage for “digital platform workers” and to require certain employers to establish and share policies with employees about electronic device monitoring among other things. For further details on Bill 88, please see Bill 88 Could Provide Digital Platform Workers Rights, Require Electronic Monitoring Policies.


Read the March 2022 Charity & NFP Law Update