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ARTICLE · 31 OCTOBER 2013

CRA Releases Political Activities Self-Assessment Tool

Borden Ladner Gervais LLP
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The CRA recently released a new political activities self-assessment tool, available at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/pltcl-ctvts/slf-ssmnt-tl-eng.html.

CanadaCorporate/Commercial Law
Camille Jordaan
Camille Jordaan
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The CRA recently released a new political activities self-assessment tool, available at: http://www.cra-arc.gc.ca/chrts-gvng/chrts/cmmnctn/pltcl-ctvts/slf-ssmnt-tl-eng.html.  Designed as a bit of a cross between a questionnaire and a checklist, the new tool is intended to help charities "determine quickly whether the way [the] charity uses its resources for political activities is likely to raise concerns with the Canada Revenue Agency (CRA)".  We note that the tool does not provide any information that is not available elsewhere on the CRA's website with respect to political activities, but does provide some assistance in compiling the relevant factors a charity must consider with respect to carrying on political activities in one convenient spot.

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