{"id":27183,"date":"2018-02-27T17:28:26","date_gmt":"2018-02-27T22:28:26","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=27183"},"modified":"2018-02-28T11:49:46","modified_gmt":"2018-02-28T16:49:46","slug":"charity-highlights-of-budget-2018","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2018\/02\/27\/charity-highlights-of-budget-2018\/","title":{"rendered":"Charity Highlights of Budget 2018"},"content":{"rendered":"<p><em>Authored By Philip A.S. Milley Associate Director, Legal Affairs<\/em><\/p>\n<p>Today the Hon. Bill Morneau tabled\u00a0<a href=\"https:\/\/www.budget.gc.ca\/2018\/docs\/plan\/toc-tdm-en.html\">Budget 2018<\/a>, which includes <a href=\"https:\/\/www.budget.gc.ca\/2018\/docs\/tm-mf\/tax-measures-mesures-fiscales-2018-en.pdf\">supplemental information<\/a>. Like Budget 2017, which\u00a0<a href=\"https:\/\/www.cccc.org\/news_blogs\/noteworthy\/2017\/03\/22\/charity-highlights-of-budget-2017\/\">we previously<\/a>\u00a0reviewed, Budget 2018 contains few references to charities.<\/p>\n<p>The first, on page 189, relates to a pledge to clarify the rules on political activities to allow charities to do their work &#8220;free from political harassment.&#8221; Budget 2018 also contains a promise to clarify the rules governing political activity. This change comes as a result of the recommendations of the\u00a0<a href=\"https:\/\/www.cccc.org\/news_blogs\/noteworthy\/2017\/05\/16\/panel-recommends-charities-be-free-to-engage-in-public-policy-dialogue\/\">Consultation Panel on the Political Activities of Charities<\/a>\u00a0that recognized that charities make an important contribution to public policy. Budget 2018 provides no comment on what the changes to the political\u00a0activity\u00a0rules will be but indicates that the Government will provide a response to this report in the coming months.<\/p>\n<p>The second reference relates to the possibility that Canadian newspapers may receive charitable status for the provision of journalism. Following the Public Policy Forum\u2019s report on news in the digital age, the Government will explore new models for the delivery of journalism that may permit private giving and philanthropic support for non-profit journalism.<\/p>\n<p>The third reference relates to a new reporting requirement for trusts, which is referenced on page 69. Budget 2018 proposes to require more onerous income tax reporting requirements for certain trusts, which will provide better transparency regarding beneficial ownership. While there is no discussion in Budget 2018, the supplemental information indicates that registered charities will be excluded from these requirements.<\/p>\n<p>The fourth reference, at\u00a0page 13 of the supplemental information, relates to the application of the revocation tax for registered charities. Budget 2018 proposes to amend the definition of &#8220;eligible donee&#8221; for the purposes of this tax. Specifically, the budget proposes to amend the Income Tax Act to permit transfers of property to\u00a0municipalities as a qualifying expenditure\u00a0for the purposes of the revocation tax, subject to the approval of the Minister of National Revenue on a case-by-case basis.<\/p>\n<p>The final reference,\u00a0at\u00a0page 14 of the supplemental information, relates to the ability to claim donation tax credits for donations to qualifying universities outside of Canada. The budget proposes to simplify the administration of these rules and streamline the registration\u00a0process for universities outside Canada as qualified donees. Budget 2018\u00a0proposes to remove the requirement that universities outside Canada be prescribed in the Income Tax Regulations, thus no longer requiring qualifying universities outside of Canada are required to be added to two separate, identical lists.<\/p>\n<p>The full budget can be accessed\u00a0<a href=\"https:\/\/www.budget.gc.ca\/2018\/docs\/plan\/toc-tdm-en.html\">here<\/a>\u00a0and the supplemental information can be accessed <a href=\"https:\/\/www.budget.gc.ca\/2018\/docs\/tm-mf\/tax-measures-mesures-fiscales-2018-en.pdf\">here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Authored By Philip A.S. Milley Associate Director, Legal Affairs Today the Hon. Bill Morneau tabled\u00a0Budget 2018, which includes supplemental information. Like Budget 2017, which\u00a0we previously\u00a0reviewed, Budget 2018 contains few references to charities. The first, on page 189, relates to a pledge to clarify the rules on political activities to allow&#8230; <a href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2018\/02\/27\/charity-highlights-of-budget-2018\/\" class=\"linkbutton\">More<\/a><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[],"series":[],"class_list":["post-27183","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Charity Highlights of Budget 2018 - CCCC Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2018\/02\/27\/charity-highlights-of-budget-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charity Highlights of Budget 2018 - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Authored By Philip A.S. Milley Associate Director, Legal Affairs Today the Hon. Bill Morneau tabled\u00a0Budget 2018, which includes supplemental information. Like Budget 2017, which\u00a0we previously\u00a0reviewed, Budget 2018 contains few references to charities. The first, on page 189, relates to a pledge to clarify the rules on political activities to allow... 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.\",\"sameAs\":[\"https:\\\/\\\/www.cccc.org\",\"simone.waller@cccc.org\"],\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/author\\\/legal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Charity Highlights of Budget 2018 - CCCC Blogs","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cccc.org\/news_blogs\/legal\/2018\/02\/27\/charity-highlights-of-budget-2018\/","og_locale":"en_US","og_type":"article","og_title":"Charity Highlights of Budget 2018 - CCCC Blogs","og_description":"Authored By Philip A.S. Milley Associate Director, Legal Affairs Today the Hon. 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Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/www.cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"","jetpack-related-posts":[{"id":21738,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/03\/22\/charity-highlights-of-budget-2016\/","url_meta":{"origin":27183,"position":0},"title":"Charity Highlights of Budget 2016","author":"Deina Warren","date":"March 22, 2016","format":false,"excerpt":"The 2016 Federal Budget tabled in the House of Commons by the Hon. Bill Morneau has two references to charities. The first deals with the donations of real estate and shares of private corporations.\u00a0 The 2015 Budget proposed to provide, beginning in 2017, an income tax exemption for capital gains\u2026","rel":"","context":"In &quot;Charity law and policy&quot;","block_context":{"text":"Charity law and policy","link":"https:\/\/www.cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":23291,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/09\/29\/your-opinion-matters-cra-consultations-on-political-activities-is-now-live\/","url_meta":{"origin":27183,"position":1},"title":"Your Opinion Matters: CRA Consultations on Political Activities is Now Live","author":"Deina Warren","date":"September 29, 2016","format":false,"excerpt":"Authored by Philip Milley, Associate Director of Legal Affairs On September 27, 2016 the Minister of National Revenue announced the launch of consultations to clarify the rules regarding the involvement of charities in political activities.\u00a0As part of this engagement process, the CRA\u00a0is collecting feedback from charities and the public\u00a0on the\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14661,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2011\/03\/24\/federal-budget-2011-follow-up\/","url_meta":{"origin":27183,"position":2},"title":"Federal Budget 2011 Follow Up","author":"CCCC","date":"March 24, 2011","format":false,"excerpt":"This afternoon Parliament defeated the government in a vote of nonconfidence. This means that none of the federal budget proposals affecting charities, announced March 22, 2011, are effective. Several of the Budget 2011 provisions affecting the charitable sector focussed on strengthening the enforcement measures of Canada Revenue Agency. These same\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":14677,"url":"https:\/\/www.cccc.org\/news_blogs\/cccc\/2012\/03\/29\/2012-federal-budget-affects-charities\/","url_meta":{"origin":27183,"position":3},"title":"2012 Federal Budget Affects Charities","author":"CCCC","date":"March 29, 2012","format":false,"excerpt":"On March 29,2012, Federal Finance Minister Jim Flaherty presented the government\u2019s 2012 budget in the House of Commons.\u00a0 This budget made a number of changes that will have an effect on the Christian charity sector, which are outlined below.\u00a0 \u00a0 Highlights Enhanced public transparency and accountability of charities Increased GST\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":25284,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2017\/05\/16\/panel-recommends-charities-be-free-to-engage-in-public-policy-dialogue\/","url_meta":{"origin":27183,"position":4},"title":"Panel Recommends Charities Be Free to Engage in Public Policy Dialogue","author":"Deina Warren","date":"May 16, 2017","format":false,"excerpt":"Recently, the Minister of National Revenue (\"MNR\"),\u00a0Diane Lebouthillier, released the\u00a0Report of the Consultation Panel on the Political Activities of Charities. The report\u00a0was prepared by the Consultation Panel on the Political Activities of Charities appointed by the Minister in 2016. As you recall, on September 27, 2016 the MNR launched a\u2026","rel":"","context":"Similar post","block_context":{"text":"Similar post","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":24317,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2016\/12\/13\/read-the-ccccs-submission-to-cra-on-the-political-activities-consultation\/","url_meta":{"origin":27183,"position":5},"title":"Read the CCCC&#8217;s Submission to CRA on the Political Activities Consultation","author":"Deina Warren","date":"December 13, 2016","format":false,"excerpt":"On September 27, 2016 the Minister of National Revenue announced the launch of consultations to clarify the rules regarding the involvement of charities in political activities.\u00a0As part of this engagement process, CRA has been collecting feedback from charities and the public. 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