The Liberal Government recently announced that it has withdrawn
its appeal of the decision of the Ontario Superior Court in Canada
Without Poverty v. Attorney General of Canada, which found that the
rules on political activities infringe on the constitutional right
to free expression. For more information on the ruling, see BLG
bulletin:
Court Declares 10 Per Cent Limit on Political Activities by
Charities Unconstitutional
Following the Court's decision, which was released on July
16, 2018, the Government introduced amendments to the Income Tax
Act (Canada) to remove the quantitative limits on political
activities. These amendments were included in Budget Implementation
Act, 2018, No. 2, which received Royal Assent on December 13, 2018.
The changes allow a registered charity to pursue "public
policy dialogue and development activities" (PPDDAs) in
furtherance of its stated charitable purpose. There are no limits
on the amount of PPDDAs a charity can engage in.
