Budget 2014 - State Supporters of Terrorism
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Budget 2014 - State Supporters of Terrorism
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We have archived this page and will not be updating it.
You can use it for research or reference.
Notice to the reader
This measure has received Royal Assent.
The budget proposes that where a charity or a Canadian amateur athletic association has accepted a donation from a foreign state after February 10, 2014, as defined in the State Immunity Act, which is listed as a supporter of terrorism, the CRA may:
- refuse to register the charity or the Canadian amateur athletic association (CAAA); or
- revoke the registration of a registered charity or a registered Canadian amateur athletic association (RCAAA).
As of February 11, 2014, the foreign states listed as supporters of terrorism are the Islamic Republic of Iran and the Syrian Arab Republic. The list can be found under the Order Establishing a List of Foreign State Supporters of Terrorism.
Under the State Immunity Act, a foreign state includes:
- any sovereign or other head of the foreign state or any of its political subdivisions while acting as such in a public capacity;
- any government of the foreign state or any of its political subdivisions, including any of its departments, and any agency of the foreign state; and
- any of its political subdivisions.
The budget proposes that a charity or CAAA could be refused registration or face revocation if it accepts a donation after February 10, 2014 from a listed foreign state.
The CRA will take into consideration the specific facts of each case, and will exercise this discretionary authority in a fair and judicious manner. The CRA will provide information to help charities and CAAAs understand the application of the proposed measures.
No, this change will not require any additional information to be reported by charities on their annual information return.
The CRA is committed to providing taxpayers with up-to-date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies, and guidelines will be posted as they become available.
In the meantime, please consult the Department of Finance Canada's Budget 2014 documents for details.
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- Date modified:
- 2015-07-15