A look at the rules governing ‘political activity’ by registered charities

OTTAWA – The Canada Revenue Agency’s rules for charities that report “political activity”:

“When a charity praises or criticizes the performance of an elected representative, it may be seen as indirectly supporting or opposing the representative’s political party.”

On its website, the agency provides the following examples of activity that would be deemed political:

— Written or spoken public statements that endorse or denounce a candidate or political party;

— Making resources available for the use of a candidate or political party;

— Publishing or otherwise disclosing the voting record of candidates or political parties on an issue;

— Putting out pamphlets that promote or oppose a candidate or political party, whether directly or by implication;

— Directly connecting a charity’s position on an issue to the position taken on the same issue by a candidate or political party;

— Criticizing or praising the performance of a candidate or political party on what they have or have not done.

Source: CRA