www.carters.ca
www.charitylaw.ca
b)Impact of Budget 2012 on Political Activities
•Budget 2012
impacts charities and RCAAAs with regards to
political activities in three ways
•First, Budget 2012 expands the definition of
political activities to include certain gifts to qualified donees
–Budget 2012
expands the definition of “political activities”
under subsection 149.1(1), to “include the
making of a gift to a qualified donee if it can reasonably be considered that a purpose of the gift is to support
the political activities of the qualified donee” (“QDs”)
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