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ARTICLE · 04 JANUARY 2024

CRA Releases Final Guidance On Qualifying Disbursements: Key Highlights

Miller Thomson
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Guidance Document CG-032 ("Registered charities making grants to non-qualified donees") first appeared in draft form a little over a year ago, on November 30 2022.

CanadaCorporate/Commercial Law
Stephen Hsia
Stephen Hsia
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On December 19 2023, the Canada Revenue Agency released its final administrative guidance on qualifying disbursements.

Guidance Document CG-032 ("Registered charities making grants to non-qualified donees") first appeared in draft form a little over a year ago, on November 30 2022.

The CRA issued the most recent version of the Guidance after a yearlong consultation and drafting process, which included a two-month period in which the CRA received comments from the public (including this submission from Miller Thomson).

Miller Thomson's Social Impact Group will have more to say about the latest Guidance in the new year. For now, we wish to highlight a few points that will be of interest to charities:

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