Notice of Ways and Means Motion

On May 4, 2026, the Minister of Finance and National Revenue tabled a Notice of Ways and Means Motion (“NWMM”) proposing several changes to the Income Tax Act that would affect registered Canadian Charities.

The purpose of a NWMM is to formally introduce changes to taxation legislation, and they are a required step before the first reading of such legislation in the House of Commons. This NWMM would enact the budget measures tabled in Parliament on November 4, 2025.

Proposed Changes

Important updates include the ability of the Minister of National Revenue (“Minister”) to issue select documents electronically, including:

notices charitable designation;
refusal to register;
annulment of registration;
notice of intention to revoke registration;
notice of suspension with assessment;
notice of suspension – general; and
suspension – failure to report.

The NWMM also requires the Minister to keep a permanent record of notices of revocation and provide such notices to the public “in such a manner as the Minister considers appropriate”.

Changes to Official Donation Receipts

The NWMM also sets out key changes to the Income Tax Act regulations regarding official donation receipts (“donation receipts”). The following requirements would be removed from donation receipts:

the place or locality where the receipt was issued;
where the gift is of property other than cash, the name and address of the appraiser of the property if an appraisal is done; and
the donor’s middle initial.

For electronic donation receipts, digital signatures would be permitted if the receipt:

includes a unique serial number; and
is issued and delivered in a secure, non-editable format.

Changes to Official Donation Receipts

One notable exclusion from the NWMM was that the CRA would not be given the authority to compel testimony under oath, which was a recommendation included in the original version of the draft legislation.

What Happens Next?

A NWMM cannot increase the taxes or expand the scope of taxation beyond the existing legislation. Once NWMMs are tabled, the Minister or the Crown can request it to be put on the order paper (e.g. the House of Commons agenda). Once called as an order of business, the Minister moves for a motion of concurrence, which the House of Commons votes on immediately. If adopted, the NWMM authorizes the government to introduce the new legislation or make changes to existing legislation.

Notice of Ways and Means Motion – Proposed Changes to Legislation Affecting Charities