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ARTICLE · 04 MARCH 2026

NPO Reporting Rules Recalibrated: What All Organizations Need To Know About Ottawa's Latest Proposed Changes

Miller Thomson
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In January 2026, the Federal Department of Finance (the "Department") released draft legislation (the "2026 Draft Legislation") proposing changes to the reporting requirements for non-profit organizations ("NPOs")...

CanadaTax
Sarah Fitzpatrick
Sarah Fitzpatrick
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What did the Department of Finance release in early 2026?

In January 2026, the Federal Department of Finance (the “Department”) released draft legislation (the “2026 Draft Legislation”) proposing changes to the reporting requirements for non-profit organizations (“NPOs”) under the Income Tax Act  (Canada) and delaying the implementation of these changes to 2027.

The 2026 Draft Legislation increases the revenue thresholds that trigger annual filing obligations and delays the application date of the new rules. The Department has invited public comment on the 2026 Draft Legislation until this Friday, February 27, 2026.

As we reported in our August 28, 2025 article, the Federal Government previously introduced draft amendments (the “2025 Draft Legislation”) to expand NPO reporting obligations. The 2026 Draft Legislation now revises those earlier proposals.

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