This summer, the Canada Revenue Agency published CG-014 - Community Economic Development Activities and Charitable Registration Guidance. This document replaces Guide RC4143, Registered Charities: Community Economic Development Programs and marks the first significant update since 1999. This webinar examined what has changed in the new guidance, what hasn’t, and what organizations that have or are considering applying for charitable status need to know.
Community Economic Development was first explicitly recognized as a potentially eligible charitable activity by the Canada Revenue Agency in 1999. Since then, the field has evolved rapidly, with program-related investments, social enterprise and social finance emerging as innovative practices that left charities wondering about their eligibility.
In this session, representatives of the Canada Revenue Agency reviewed the new guidance and clarify what has changed, what hasn’t and what the changes mean for organizations with or considering seeking charitable registration for CED activities.
CANADA REVENUE AGENCY REPRESENTATIVES
- Joanne Cousineau
Joanne is a Senior Policy Analyst with the Common Law Policy and Public Education Section of the Charities Directorate.
- Guy Gagnon
Guy is a Senior Policy Analyst with the Common Law Policy and Public Education Section of the Charities Directorate
- Christine Tessier
Christine is a Policy Technical Advisor with the Client Interface and Service Division of the Charities Directorate
- Watch the recording of the webinar
- CRA's presentation slides from the webinar
- Canada Revenue Agency's Definitions and Key Concepts related to the Guidance
- Community Economic Development Activities and Charitable Registration – (full guidance from the Canada Revenue Agency website)
- “It’s Now Clearer, Grey is Okay” – article on the new guidance by David LePage and Sheila Gayatri Evani
- Commentary on the new guidance by Stacey Corriveau of the BC Centre for Social Enterprise
- More Clarity on Program-Related Investment Rules in New CRA Guidance on Community Economic Development – an article by Peter Broder of the Muttart Foundation in Law Now