Bill S-222: Eliminating the ‘own activities’ requirement for charities

By Terrance Carter & Theresa Man ( March 16, 2021, 2:08 PM EDT) -- A new bill introduced into the Senate last month may give Canadian charities much needed legislative reform. Ratna Omidvar, senator for Ontario, tabled Bill S-222, the Effective and Accountable Charities Act (the bill) for first reading on Feb. 8, 2021. The bill proposes significant changes to provisions of the Income Tax Act (ITA) governing how charities in Canada can work with other organizations that are not registered charities — or not otherwise “qualified donees” (which are organizations that can issue official donation receipts). This article offers a brief background of the need for legislative reform and what the new bill proposes to change....