http://www.carters.ca/pub/bulletin/charity/2018/chylb434.pdf
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Charity & NFP Law Bulletin - No. 434
Terrance S. Carter B.A., LL.B., TEP, Trade-mark Agent and Ryan M. Prendergast B.A., LL.B.
On October 25, 2018, the Department of Finance Canada tabled in the House of Commons a Notice of Ways and Means Motion, which contained a number of amendments to the Income Tax Act ("ITA") and other legislation to implement certain provisions previously announced in Budget 2018 and other measures, including amendments to the ITA to modify the rules governing political activities (now referred to as "public policy dialogue and development activities") by charities in Canada. The proposed amendments were introduced as Bill C-86, Budget Implementation Act, 2018, No. 2, ("Bill C-86"), which received first reading on October 29, 2018, and is included as an appendix to this Charity & NFP Law Bulletin for ease of reference. Bill C-86 significantly improves upon the draft legislation released on September 14, 2018 by the Department of Finance Canada ("September Draft Legislation"), discussed in last month's Charity & NFP Law Bulletin No. 428
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