Bill C-6 received royal assent on June 19, 2017 and eases many of the key eligibility requirements for citizenship, including the physical presence requirement and the requirement to demonstrate knowledge of Canada and its official languages. Bill C-6 also eliminates some of the more controversial elements of the Strengthening Canadian Citizenship Act, including the ability to revoke the Canadian citizenship of dual nationals based on national security grounds.
In January 2017, the CRA released its Report on the Charities Program 2015–2016, which provides interesting insights into Canada's charitable sector. A common thread weaving through issues related to obtaining and maintaining charitable status is the need to create, maintain, and report/file information required by the Charities Directorate and the Income Tax Act.
According to the Canada Revenue Agency (CRA), one of its main reasons for revoking a charity’s registration is the charity’s failure to devote its resources to its charitable activities. A recent Federal Court of Appeal case provides a refresher on what this requirement entails when a charity uses an agent or other intermediary.