Important notice

On December 13, 2018, Bill C-86, Budget Implementation Act, 2018, No. 2, which includes new rules to permit charities to carry on unlimited public policy dialogue and development activities (PPDDAs) in furtherance of a stated charitable purpose, received Royal Assent. PPDDAs generally involve seeking to influence the laws, policies or decisions of a government. A charity is still prohibited from directly or indirectly supporting or opposing a political party or candidate for public office.

On January 21, 2019, the Canada Revenue Agency (CRA) issued the draft guidance document CG-027, Public policy dialogue and development activities by charities for public consultation. This document explains how the CRA expects to administer changes to the Income Tax Act that permit a charity to carry on unlimited PPDDAs in furtherance of a stated charitable purpose. This includes guidelines on what is direct and indirect support or opposition to a political party or candidate for public office.