The CRA's Guidance Canadian registered charities carrying out activities outside Canada indicates it was revised on January 29, 2019. As some of you know CRA has been looking at revising their foreign activity guidance however the changes made in January 2019 are just minor updates to reflect certain recent changes. CRA has been consulting on the foreign activity guidance and there are possibly more substantive updates coming. We look forward to having Anne MacDougall of the Charities Directorate of the Canada Revenue Agency joining us to discuss these proposed revisions at the Blumbergs’ International Philanthropy Conference.
One of the minor changes is to remove the word "prescribed" when describing universities outside of Canada and now refer to them as "registered universities outside Canada" in line with changes made to the system for foreign universities to become qualified donees as we have discussed previously relating to the 2018 Federal Budget.
Another change is to adjust wording relating to political activities perhaps to make it more understandable so instead of referring to "partisan political activities" they now refer to "activities that directly or indirectly support or oppose a political party or candidate for public office"
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.