Please note: The content of this presentation is accurate as of the date it was aired on January 28, 2025.
Learn about the changes made to the Income Tax Act in 2022 related to the ways a charity can operate, and the CRA's corresponding guidance product.
00:00 Rules for charities making grants to grantees (non-qualified donees)
01:02 Background
02:18 Direction and control
03:29 Grants to grantees
04:47 Granting vs direction and control
06:04 The granting guidance
12:07 High-level takeaways of granting guidance
16:21 Special topics
18:27 Disaster or emergency relief
18:56 Anti-terrorism considerations
20:12 Directed giving
26:17 Resources