CRA’s Guidance on political activities was updated in December 2012. There are some minor changes to reflect changes to the disbursement quota and recent budgets including the 2012 Federal Budget dealing with political activities and Canadian charities. The CRA had noted at the Blumbergs Canadian Charity Law Institute on November 28, 2012 that CPS-022 was in the process of revision. These revisions took place on December 11, 2012. It is not clear whether there will be further revisions although it appears that there is nothing immediately on the horizon in terms of changes to CPS-022.
Here is a redlined comparison we have prepared which shows the changes between the 2003 document and the December 11, 2012 version.
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.