As part of their ongoing commitment to take an education-first approach and to provide charities with the tools and resources they need to carry on their important work, the Canada Revenue Agency (CRA) is pleased to announce the publication of the following new guidance products:

• CG-029, Relief of poverty and charitable registration
• CG-030, Advancement of education and charitable registration

These comprehensive guidance products replace the various summary policies that were in effect for these topics.

Following feedback from the charitable sector, they have finalized their guidance CG-027, Public policy dialogue and development activities by charities. This guidance explains how the CRA will administer changes to the Income Tax Act, and clarifies:

• the meaning of a stated charitable purpose
• the difference between indirect and direct support of a political party or candidate
• a charity’s other legal requirements (such as provincial requirements and other Acts)

Additionally, the CRA is pleased to announce the publication of the following updated guidance products based on recommendations identified by the CRA and the charitable sector:

• CG-002, Canadian registered charities carrying on activities outside Canada
• CG-004, Using an intermediary to carry on a charity’s activities within Canada

These guidance products were updated to provide clearer information on issues that arise when charities work through intermediaries.