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ARTICLE · 19 MARCH 2026

Évolution du seuil de « non-conformité grave » en droit canadien de la bienfaisance

McCarthy Tétrault
McCarthy Tétrault
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En droit fiscal canadien, être un « organisme de bienfaisance enregistré » est un signe de confiance publique et d'approbation réglementaire...

CanadaTax
Point de vue sur le secteur de bienfaisance
Point de vue sur le secteur de bienfaisance
Nicole D'Aoust
Nicole D'Aoust
Troy McEachren
Troy McEachren
Lynne Westerhof
Lynne Westerhof
Author LinkedIn connections

Introduction

En droit fiscal canadien, être un « organisme de bienfaisance enregistré » est un signe de confiance publique et d’approbation réglementaire, qui confère la capacité de délivrer des reçus de don officiels. Dans le cadre de l’évolution du paysage réglementaire en 2026, se profile une préoccupation croissante que la « non-conformité grave » passe d’un acte répréhensible intentionnel pour viser l’exactitude administrative. Cette tendance soulève la question de savoir si les organismes de bienfaisance doivent désormais non seulement poursuivre leur mission sociale, mais aussi maintenir des mécanismes de contrôle internes et d’établissement de rapports impeccables?

La ligne de référence traditionnelle en matière d’application de la loi

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