In June 2022, the Government of Canada adopted a new version of the Income Tax Act (ITA). Two relatively significant modifications were at the heart of the changes: an increase in the disbursement quota from 3.5% to 5% for grant-making foundations with assets in excess of $1 million; and a significant relaxation of the rules concerning the allocation of philanthropic resources to non-qualified donees.
These changes were made following extensive consultation by the Canadian government with key stakeholders. The Senate Special Committee on the Charitable Sector conducted a comprehensive study of the sector. Their ensuing recommendations are collected in the report entitled “Catalyst for Change : A roadmap for a stronger charitable sector“.
How else is charitable law being modernized and what impacts does this have on the sector?
In this special edition, PhiLab aims to cover the modernization of charitable law, both in Canada and abroad by focusing on the following important themes and questions:
- Collective policies for social and environmental justice
- Innovative approaches and policies for the philanthropic sector
- What are the impacts of the adopted changes on the charitable sector (the increase in the disbursement quota and the relaxation of rules concerning the allocation of funds to non-qualified donees)?
- What is happening with the projects that are still pending and not currently covered by the new version of the ITA?
The special report we’ve put together brings together content in several forms (articles, podcasts, video) with the aim of providing some answers to these questions. It is intended to contribute to ongoing reflection and debate on current and future changes to the Canadian charity system.
Happy Reading!
- Editorial: Unpacking Charitable Law Modernization: Where big intentions meet limited impact , by Diane Alalouf-Hall and David Grant-Poitras, Quebec Hub Supervisor and Coordinator
- L’évolution des lois encadrant le secteur caritatif en Suisse, en France et au Brésil : témoignages de trois chercheur.es du PhiLab à l’international, by Andréanne Brunet-Bélanger, Ontario Hub Coordinator
- Lessons Learned: Forty Years on the back line of Policy Advocacy, Peter Elson, PhiLab Co-Director, University of Victoria
- De quoi sera faite la philanthropie en 2024?, by Daniel H. Lanteigne, ASC, C.Dir., CFRE, CRHA
- Modalités brésiliennes de soutien aux organismes philanthropiques par la voie de la fiscalité, by Lidia Eugenia Cavalcante, Professor in the Information Sciences Department of the Federal University of Ceará in Brazil, International Hub
- Commentaires sur le Balado d’Imagine Canada, animé par Bruce MacDonald, présentant le point de vue de Zahra Ismail, PDG de Vantage Point,intitulé « Home in Government », by Jean-Marc Chouinard, Senior Consultant in Strategic management, philanthropy, public policies and innovation, Quebec Hub
- Pledge to GIVE5 September 2020, by Isidora G. Sidorovska,University of Waterloo, Ontario Hub
- Philanthropie et démocratie : quels enjeux et perspectives pour les fondations ? – Fondation de France, by Sylvain A. Lefèvre, Quebec Hub
- Les organismes de bienfaisance sont désormais les bienvenues sur la scène politique: Qu’est-ce que cela signifie véritablement et à quoi s’attendre pour l’avenir? by The Philanthropist, PhiLab partner
- Les fondations philanthropiques sont riches, mais dépensent peu. Les nouvelles règles pourraient changer la donne, by The Conversation
- L’évolution des activités politiques dans le secteur de bienfaisance : qu’est-ce qui a changé (ou pas) depuis l’assouplissement de la loi en 2018?, by Diane Alalouf-Hall and David Grant-Poitras , Quebec Hub Supervisor and Coordinator
- Prendre du recul avec Hilary Pearson: Qu’est-ce qui a changé dans la réglementation de bienfaisance? with Hilary Pearson
- Mémoire soumis au ministère des Finances par le Comité consultatif sur le secteur de la bienfaisance
- Édition spéciale sur la loi de l’impôt, Quebec Hub
Podcasts
Lois faites maison ou modernisation? | Gia Mieu Tran
Philanthropy in Action | Hilary Pearson
Video
Prendre du recul avec Hilary Pearson: Qu’est-ce qui a changé dans la réglementation de bienfaisance? Avec Hilary Pearson