www.charitylaw.ca
www.carters.ca
•CRA released new T3010 forms for charities with fiscal periods ending on or after January 1, 2013 in response
to Budget 2012 amendments
(Bill C-38) requiring that charities
give more details about their political activities
–Bill C-38 amended the definition of “political activity”
under s. 149.1(1) of the ITA 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”
–Bill C-38 also required that charities disclose more information concerning their political activities
•The new T3010(13) asks if the charity carried on any political activities during the fiscal year, including
“gifts to qualified
donees...intended for political activities.”
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