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By | 2 Minutes Read

CRA releases updated version of Guidance CG-032, Registered charities making grants to non-qualified donees

The CRA has released an updated or “finalized” version of Guidance CG-032, Registered charities making grants to non-qualified donees today. As with all CRA guidance, it is subject to review and changes. We will be writing about and presenting the new rules, but here is a very high-level summary for those working in the charity sector.

By | 6 Minutes Read

CRA adds additional questions and schedule to T3010 annual return

The CRA has updated its T3010 forms to include the questions on the new qualifying disbursement regime. In other words, if a Canadian charity makes a grant to a grantee that is a non-qualified donee, then they will have to report certain information on the T3010 and also fill in the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees).

By | 5 Minutes Read

New qualifying disbursement rules add directed donations anti-avoidance provisions complicate charity regulation

The new Qualifying Disbursement rules will give some charities (with certain objects) some more flexibility when dealing with non-qualified donees in Canada and outside of Canada. At the same time, the anti-avoidance provision passed at the same time will make it more difficult in many cases for registered charities to deal with non-qualified donees.

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Established in 1995, First Reference is the leading service provider of up to date, practical and authoritative HR, payroll and policy databases that are essential to ensure organizations meet their compliance and due diligence requirements.

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