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ARTICLE · 28 MARCH 2025

A New "Golden Age" For Canada's Charitable Sector? A Proposal

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In an increasingly uncertain world, Canada could be an attractive destination and a safe haven for the biggest international charities – if our leaders think big and make the right changes.

CanadaCorporate/Commercial Law

"Never let a good crisis go to waste" – Winston Churchill

In an increasingly uncertain world, Canada could be an attractive destination and a safe haven for the biggest international charities – if our leaders think big and make the right changes.

Canada has many qualities that make it the ideal headquarters for an international charity, including relative political stability, access to international markets, a highly-educated and multicultural workforce, leading world-class universities, a generally progressive immigration system, ties to both the Commonwealth and the Francophonie, and a positive global reputation.

Despite these advantages, current Canadian tax rules make it effectively impossible for international charities to set up their head offices in Canada. Under the current rules – particularly the "own activities" regime – registered charities in Canada face restrictions in how they can distribute their resources, particularly when transferring

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