The CRA has updated their guidance CG-027, Public policy dialogue and development activities by charities.  There were only minor changes to the guidance to provide greater clarity.


The CRA notes that “This guidance explains how the CRA will administer changes to the Income Tax Act, and clarifies:

  • the meaning of a stated charitable purpose
  • the difference between indirect and direct support of a political party or candidate
  • a charity’s other legal requirements (such as provincial requirements and other Acts)”


The guidance on Public Policy Dialogue and Development Activities replaced earlier guidance from the CRA on Canadian charities and allowable political activities.