The Perplexing Guidance Part 3 – Forewarned is Forearmed
Preface This is part three in a series discussing the new qualifying disbursement (a.k.a. granting) rules for Canadian charities (see […]
The Perplexing Guidance Part 2 – Taking the ‘Risk’ Out of the ‘Risk Analysis’
The most important communication product of the Charities Directorate of the CRA is arguably the ‘guidance’. But it is not
The Perplexing Guidance Part 1 – Echoes of the UK in Canada’s New Granting Regime.
The new regime that allows Canadian charities to make grants to non-charities may be new in Canada, but the UK
Directed Gifts – What does ‘imply’ actually imply?
When the Federal government proposed and then later passed the “directed gifts provisions” in June 2022, their stated intention was
The CRA’s Final Word on Making Grants
On December 19 2023, the CRA quietly released the final version of its guidance on the new Qualifying Disbursement regime