{"id":36088,"date":"2023-01-20T15:09:50","date_gmt":"2023-01-20T20:09:50","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=36088"},"modified":"2023-01-23T13:55:54","modified_gmt":"2023-01-23T18:55:54","slug":"disbursement-quota-changes-in-effect","status":"publish","type":"post","link":"https:\/\/www.cccc.org\/news_blogs\/legal\/2023\/01\/20\/disbursement-quota-changes-in-effect\/","title":{"rendered":"Disbursement Quota Changes in Effect"},"content":{"rendered":"\n

While the initial disbursement quota remains at 3.5%, it has increased to 5% for the portion of property not used in charitable activities or administration that exceeds $1M.  <\/p>\n\n\n\n

INTRODUCTION<\/h2>\n\n\n\n

As we mentioned in a previous blog post<\/a>, Bill C-32 implemented a number of changes from the 2022 Federal Budget<\/a>. This included a change to the disbursement quota (DQ). Bill C-32 received Royal Assent<\/a> on December 15, 2022, and the DQ changes discussed below are effective for tax years beginning on or after January 1, 2023.<\/p>\n\n\n\n

WHAT IS THE DISBURSEMENT QUOTA?<\/h2>\n\n\n\n

Disbursement quota is the minimum amount that a registered charity must spend each year on charitable activities carried on by it, or on making qualifying disbursements.<\/p>\n\n\n\n

A qualifying disbursement is when a charity makes a gift to a qualified donee (basically, another charity) or makes resources available to a grantee organization. For more on qualifying disbursements, see our member resource, Qualifying Disbursements<\/a>, and our blog post, Bill C-19 Has Passed<\/a>.<\/p>\n\n\n\n

WHAT HAS CHANGED?<\/h2>\n\n\n\n

Increase to 5% for Property Exceeding $1M<\/h3>\n\n\n\n

The definition and calculation of disbursement quota in the Income Tax Act<\/em><\/a>(ITA) have changed.  The DQ has increased from 3.5% to 5% for the portion of property not used in charitable activities or administration that exceeds $1M.<\/p>\n\n\n\n

This change is effective for tax years beginning on or after January 1, 2023.<\/p>\n\n\n\n

See section 34(1) of Bill C-32; section 149.1(1) ITA.<\/p>\n\n\n\n

If a charity\u2019s property not used in charitable activities or administration does not exceed $1M, the DQ stays at the same rate of 3.5%.<\/p>\n\n\n\n

Management & Administration Not Included (Clarification)<\/h3>\n\n\n\n

The ITA has been amended to clarify that \u201cexpenditures on administration and management of the charity\u201d are not deemed to be an amount spent on charitable activities or a gift to a qualified donee (basically, another charity). In other words, these costs don\u2019t count toward a charity\u2019s obligation to meet its disbursement quota.<\/p>\n\n\n\n

CRA\u2019s T3010 guidance explains that expenditures can be partly charitable and partly management and administration<\/a>. It is unclear whether the ITA amendments will impact CRA\u2019s approach.<\/p>\n\n\n\n

This change is effective for tax years beginning on or after January 1, 2023.<\/p>\n\n\n\n

See section 24(2) of Bill C-32; *new* section 149.1(1.1)(d) of ITA<\/p>\n\n\n\n

Discretionary Reduction in DQ<\/h3>\n\n\n\n

There are some changes to the wording around the Minister\u2019s discretionary reduction of the disbursement quota.<\/p>\n\n\n\n

In its previous form, when the Minister agreed to reduce the disbursement quota for a charity\u2019s tax year, the amount was \u201cdeemed to be an amount expended by the charity.\u201d In the amended version, the Minister will \u201cspecify an amount\u201d and the \u201cdisbursement quota shall be deemed to be reduced by that amount.\u201d<\/p>\n\n\n\n

Charities must still apply for the reduction and the Minister still has discretion to grant or not grant it. It\u2019s simply that the prescribed amount is now deemed a reduction rather than an amount expended.<\/p>\n\n\n\n

This change is effective for tax years beginning on or after January 1, 2023.<\/p>\n\n\n\n

See section 34(4) of Bill C-32; section 149.1(5) ITA<\/p>\n\n\n\n

Disclosing Applications for Reduction in DQ<\/h3>\n\n\n\n

The government can disclose \u201cto any person\u201d the application, information filed in support of a charity\u2019s application, and a partial or full copy of any letter or notice from the Minister to the charity about its application to reduce its DQ. <\/p>\n\n\n\n

This change is effective for tax years beginning on or after January 1, 2023.<\/p>\n\n\n\n

See section 55(1) Bill C-32; s 241(3.2) ITA.<\/p>\n","protected":false},"excerpt":{"rendered":"

While the initial disbursement quota remains at 3.5%, it has increased to 5% for the portion of property not used in charitable activities or administration that exceeds $1M. INTRODUCTION As we mentioned in a previous blog post, Bill C-32 implemented a number of changes from the 2022 Federal Budget…. More<\/a><\/p>\n","protected":false},"author":10,"featured_media":36155,"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":[506,532,408],"series":[],"class_list":["post-36088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-charity-law","tag-disbursement-quota","tag-income-tax-act"],"yoast_head":"\nDisbursement Quota Changes in Effect - CCCC Blogs<\/title>\n<meta name=\"description\" content=\"Disbursement quota changes in effect: initial rate of 3.5%, with an increase to 5% for property not used in charitable activities over $1M.\" \/>\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\/2023\/01\/20\/disbursement-quota-changes-in-effect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Disbursement Quota Changes in Effect - 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It has also published a backgrounder paper to frame the issues. The consultation is open until September 30, 2021 and there are specific questions that Finance wants participants\u2026","rel":"","context":"In "Income Tax Act"","block_context":{"text":"Income Tax Act","link":"https:\/\/www.cccc.org\/news_blogs\/category\/income-tax-act\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/08\/brano-heYdDdq0cbE-unsplash-scaled.jpg?fit=1200%2C675&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/08\/brano-heYdDdq0cbE-unsplash-scaled.jpg?fit=1200%2C675&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/08\/brano-heYdDdq0cbE-unsplash-scaled.jpg?fit=1200%2C675&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/08\/brano-heYdDdq0cbE-unsplash-scaled.jpg?fit=1200%2C675&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2021\/08\/brano-heYdDdq0cbE-unsplash-scaled.jpg?fit=1200%2C675&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":35982,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/11\/25\/federal-bill-c-32-whats-relevant-for-charities\/","url_meta":{"origin":36088,"position":1},"title":"Federal Bill C-32: What’s Relevant for Charities?","author":"Deina Warren","date":"November 25, 2022","format":false,"excerpt":"The Federal government introduced Bill C-32 earlier this month. The House Standing Committee on Finance is taking a close look at Bill C-32 as is the Senate Standing Committee on National Finance.\u00a0 What is Bill C-32? The full name of the Bill is a mouthful: \u201cAn Act to implement certain\u2026","rel":"","context":"In \"audits\"","block_context":{"text":"audits","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/audits\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/11\/erik-mclean-f7wX87Zs4fU-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/11\/erik-mclean-f7wX87Zs4fU-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/11\/erik-mclean-f7wX87Zs4fU-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/11\/erik-mclean-f7wX87Zs4fU-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/11\/erik-mclean-f7wX87Zs4fU-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":34201,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/04\/08\/big-budget-news\/","url_meta":{"origin":36088,"position":2},"title":"What the Federal Government’s 2022 Budget Means for Charities","author":"Deina Warren","date":"April 8, 2022","format":false,"excerpt":"Federal Budget 2022 There is big budget news in the Federal Budget, 2022! Two key pieces relate to direction and control and the disbursement quota. We\u2019ve summarized these two items along with other information relevant to charities from both the Budget and the Supplementary Information. Below each summary is a\u2026","rel":"","context":"In \"Budget 2022\"","block_context":{"text":"Budget 2022","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/budget-2022\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/04\/20220408-Budget.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/04\/20220408-Budget.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/04\/20220408-Budget.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":34418,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/03\/direction-control-advocacy-update-bill-c-19-amendments\/","url_meta":{"origin":36088,"position":3},"title":"Direction & Control \u2013 Advocacy Update, Bill C-19 Amendments","author":"Deina Warren","date":"June 3, 2022","format":false,"excerpt":"We have an advocacy update for you! 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The Finance Committee reviewing the BIA listened to concerns from the charitable sector, including those expressed in an open letter that CCCC\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":38608,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2025\/09\/18\/charities-directorate-quarterly-update\/","url_meta":{"origin":36088,"position":4},"title":"Charities Directorate Quarterly Update","author":"Deina Warren","date":"September 18, 2025","format":false,"excerpt":"On September 16, the Charities Directorate issued its fifth quarterly update. It emphasizes the need to use digital services, highlights sector outreach and support activities, and summarizes the Directorate\u2019s modernization initiatives. Digital Services The newsletter is clear that online filing will be the default method for submitting the T3010 and\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CharDirQrtlyUpdate.png?fit=1200%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CharDirQrtlyUpdate.png?fit=1200%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CharDirQrtlyUpdate.png?fit=1200%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CharDirQrtlyUpdate.png?fit=1200%2C1200&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2025\/09\/CharDirQrtlyUpdate.png?fit=1200%2C1200&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":37498,"url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2024\/01\/15\/new-t3010-for-january-2024\/","url_meta":{"origin":36088,"position":5},"title":"New T3010 for January 2024","author":"Deina Warren","date":"January 15, 2024","format":false,"excerpt":"CRA released a new T3010 this month, January 2024. The Essentials Charities with fiscal year ends on or before December 30, 2023 need to file their T3010 using the current form - version 23. Charities with fiscal year ends on or after December 31, 2023 need to file their T3010\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/www.cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2024\/01\/priscilla-du-preez-nNMBa7Y1Ymk-unsplash-scaled.jpg?fit=800%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-9o4","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36088","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=36088"}],"version-history":[{"count":0,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/36088\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/36155"}],"wp:attachment":[{"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=36088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=36088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=36088"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/www.cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=36088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}