{"id":34482,"date":"2022-06-27T14:35:22","date_gmt":"2022-06-27T18:35:22","guid":{"rendered":"https:\/\/www.cccc.org\/news_blogs\/?p=34482"},"modified":"2022-06-29T11:08:08","modified_gmt":"2022-06-29T15:08:08","slug":"bill-c-19-has-passed-impact-on-direction-control","status":"publish","type":"post","link":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","title":{"rendered":"Bill C-19 Has Passed \u2013 Impact on Direction & Control"},"content":{"rendered":"\n

Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1<\/em><\/a> (BIA), the BIA means significant change for charities.<\/p>\n\n\n\n

Bill C-19 Budget Implementation Act (BIA) Changes: Qualifying Disbursements<\/h2>\n\n\n\n

The BIA amends the Income Tax Act<\/em> (ITA) to allow charities to work with non-charities. How? It adds a new category of permitted resource expenditures called \u201cqualifying disbursements.\u201d<\/p>\n\n\n\n

To make \u201cqualifying disbursements\u201d charities need to maintain documentation sufficient to demonstrate:<\/p>\n\n\n\n

  1. The purpose for the disbursement and<\/li>
  2. That it is exclusively applied to charitable activities in furtherance of a charitable purpose<\/li><\/ol>\n\n\n\n

    This brings the BIA more or less in line with Bill S-216, Effective and Accountable Charities Act<\/em><\/a>.  The focus is on the purpose of the disbursement and ensuring the activities are charitable, rather than a focus on means of control.<\/p>\n\n\n\n

    The BIA does not eliminate \u201cown activities\u201d and direction and control from the ITA like Bill S-216 proposed. Instead, as explained above, it creates a new category of \u201cqualifying disbursements.\u201d<\/p>\n\n\n\n

    Bill C-19 Budget Implementation Act (BIA) Changes: Reporting<\/h2>\n\n\n\n

    The BIA requires charities to report on every qualifying disbursement greater than $5,000, including the name of the grantee organization, total amount received and the purpose of the disbursement. As others have noted<\/a>, this section creates problems because it requires disclosure of potential sensitive information (e.g. charities working in areas with security risks or potential persecution).<\/p>\n\n\n\n

    Bill C-19 Budget Implementation Act (BIA) Changes: No Directed Giving<\/h2>\n\n\n\n

    The BIA prohibits charities from receiving donations that are expressly or implicitly conditional on the charity making a gift to another organization other than a qualified donee. As others have noted<\/a>, this section creates problems because it precludes charities \u201cfrom fundraising for programs being run by grantee organizations.\u201d<\/p>\n\n\n\n

    What happened to Bill S-216?<\/h2>\n\n\n\n

    Bill S-216 is repealed.<\/p>\n\n\n\n

    What\u2019s Next?<\/h2>\n\n\n\n

    Now that the BIA has passed, CRA will undoubtedly prepare guidance as to what it considers \u201csufficient documentation.” Charities need this clarity. It helps ensure compliance and consistency. <\/p>\n\n\n\n

    In an earlier version of the BIA, there was a long list of requirements charities had to meet in order to make qualifying disbursements. The Finance Committee deleted the list at the urging of the charitable sector<\/a>. Even though the mandatory list is gone, we shouldn\u2019t be surprised to see some of the same elements appear in a guidance document.<\/p>\n\n\n\n

    What Can You Do? Tell Us What You think!<\/h2>\n\n\n\n

    What do you want to see (or not!) in CRA Guidance? What would be most helpful for you? Do you think a $5000 threshold for reporting is reasonable? We’re talking about this right now in The Green – join us<\/a>! Your input and feedback is essential and will help us represent you \u2013 our members \u2013 as we have opportunity to engage with government on this topic.<\/p>\n\n\n\n

    Looking for More? Check out our Direction & Control series\u2026<\/h2>\n\n\n\n

    Direction and Control \u2013 Advocacy Update, Bill C-19 Amendments<\/a> (6 June 2022)<\/p>\n\n\n\n

    Direction and Control \u2013 Advocacy Opportunity<\/a> (26 May 2022)<\/p>\n\n\n\n

    Budget Implementation Act, Bill S-216 and Direction & Control<\/a> (6 May 2022)<\/p>\n\n\n\n

    Update: Bill S-216 on Direction and Control<\/a> (3 March 2022)<\/p>\n\n\n\n

    Bill S-216 on Direction and Control \u2013 Different Name, Same Aim<\/a> (9 December 2021)<\/p>\n\n\n\n

    What\u2019s Happening with Bill S-222?<\/a> (30 June 2021)<\/p>\n\n\n\n

    Bill S-222: From Direction and Control to Reasonable Steps<\/a> (10 February 2021)<\/p>\n\n\n\n

    For more information on direction and control, see our Resource Page<\/a> in CCCC Knowledge Base<\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"

    Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities. Bill C-19 Budget Implementation Act (BIA) Changes: Qualifying Disbursements The BIA amends the Income Tax Act (ITA) to allow charities to work with non-charities. How? It adds a… More<\/a><\/p>\n","protected":false},"author":10,"featured_media":34294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ts_fic_featured_image_caption":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[137],"tags":[240,204,506,163,498,424,408,284,429],"series":[],"class_list":["post-34482","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-charities","tag-charity","tag-charity-law","tag-cra","tag-direction-and-control","tag-federal-government","tag-income-tax-act","tag-legislation","tag-regulation"],"yoast_head":"\nBill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs<\/title>\n<meta name=\"description\" content=\"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs\" \/>\n<meta property=\"og:description\" content=\"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/\" \/>\n<meta property=\"og:site_name\" content=\"CCCC Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/CCCCCharities\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-27T18:35:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-29T15:08:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Deina Warren\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@cccccharities\" \/>\n<meta name=\"twitter:site\" content=\"@cccccharities\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Deina Warren\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/\"},\"author\":{\"name\":\"Deina Warren\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/person\\\/ebdf91372c7d841de19e5a1eb3344c97\"},\"headline\":\"Bill C-19 Has Passed \u2013 Impact on Direction & Control\",\"datePublished\":\"2022-06-27T18:35:22+00:00\",\"dateModified\":\"2022-06-29T15:08:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/\"},\"wordCount\":559,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/compliance.png?fit=600%2C600&ssl=1\",\"keywords\":[\"charities\",\"Charity\",\"Charity Law\",\"CRA\",\"Direction and Control\",\"federal government\",\"Income Tax Act\",\"Legislation\",\"Regulation\"],\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/\",\"name\":\"Bill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/i0.wp.com\\\/cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/compliance.png?fit=600%2C600&ssl=1\",\"datePublished\":\"2022-06-27T18:35:22+00:00\",\"dateModified\":\"2022-06-29T15:08:08+00:00\",\"description\":\"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#breadcrumb\"},\"inLanguage\":\"en-CA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#primaryimage\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/compliance.png?fit=600%2C600&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2022\\\/05\\\/compliance.png?fit=600%2C600&ssl=1\",\"width\":600,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/legal\\\/2022\\\/06\\\/27\\\/bill-c-19-has-passed-impact-on-direction-control\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bill C-19 Has Passed \u2013 Impact on Direction & Control\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#website\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\",\"name\":\"CCCC News & Blogs\",\"description\":\"CCCC Blogs\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-CA\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#organization\",\"name\":\"Canadian Centre for Christian Charities\",\"url\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/i0.wp.com\\\/www.cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/260wbRGB.png?fit=260%2C260&ssl=1\",\"contentUrl\":\"https:\\\/\\\/i0.wp.com\\\/www.cccc.org\\\/news_blogs\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/260wbRGB.png?fit=260%2C260&ssl=1\",\"width\":260,\"height\":260,\"caption\":\"Canadian Centre for Christian Charities\"},\"image\":{\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/CCCCCharities\",\"https:\\\/\\\/x.com\\\/cccccharities\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/canadian-council-of-christian-charities\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.cccc.org\\\/news_blogs\\\/#\\\/schema\\\/person\\\/ebdf91372c7d841de19e5a1eb3344c97\",\"name\":\"Deina Warren\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-CA\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g\",\"caption\":\"Deina Warren\"},\"description\":\"The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.\",\"sameAs\":[\"https:\\\/\\\/www.cccc.org\",\"simone.waller@cccc.org\"],\"url\":\"https:\\\/\\\/cccc.org\\\/news_blogs\\\/author\\\/legal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs","description":"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","og_locale":"en_US","og_type":"article","og_title":"Bill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs","og_description":"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.","og_url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","og_site_name":"CCCC Blogs","article_publisher":"https:\/\/www.facebook.com\/CCCCCharities","article_published_time":"2022-06-27T18:35:22+00:00","article_modified_time":"2022-06-29T15:08:08+00:00","og_image":[{"width":600,"height":600,"url":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","type":"image\/png"}],"author":"Deina Warren","twitter_card":"summary_large_image","twitter_creator":"@cccccharities","twitter_site":"@cccccharities","twitter_misc":{"Written by":"Deina Warren","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#article","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/"},"author":{"name":"Deina Warren","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97"},"headline":"Bill C-19 Has Passed \u2013 Impact on Direction & Control","datePublished":"2022-06-27T18:35:22+00:00","dateModified":"2022-06-29T15:08:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/"},"wordCount":559,"commentCount":0,"publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"image":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","keywords":["charities","Charity","Charity Law","CRA","Direction and Control","federal government","Income Tax Act","Legislation","Regulation"],"inLanguage":"en-CA","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","url":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/","name":"Bill C-19 Has Passed \u2013 Impact on Direction & Control - CCCC Blogs","isPartOf":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#primaryimage"},"image":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#primaryimage"},"thumbnailUrl":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","datePublished":"2022-06-27T18:35:22+00:00","dateModified":"2022-06-29T15:08:08+00:00","description":"Bill C-19 has passed. Also known as the Budget Implementation Act, 2022 No. 1 (BIA), the BIA means significant change for charities.","breadcrumb":{"@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#breadcrumb"},"inLanguage":"en-CA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/"]}]},{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#primaryimage","url":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","contentUrl":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","width":600,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/www.cccc.org\/news_blogs\/legal\/2022\/06\/27\/bill-c-19-has-passed-impact-on-direction-control\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.cccc.org\/news_blogs\/"},{"@type":"ListItem","position":2,"name":"Bill C-19 Has Passed \u2013 Impact on Direction & Control"}]},{"@type":"WebSite","@id":"https:\/\/www.cccc.org\/news_blogs\/#website","url":"https:\/\/www.cccc.org\/news_blogs\/","name":"CCCC News & Blogs","description":"CCCC Blogs","publisher":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cccc.org\/news_blogs\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-CA"},{"@type":"Organization","@id":"https:\/\/www.cccc.org\/news_blogs\/#organization","name":"Canadian Centre for Christian Charities","url":"https:\/\/www.cccc.org\/news_blogs\/","logo":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","contentUrl":"https:\/\/i0.wp.com\/www.cccc.org\/news_blogs\/wp-content\/uploads\/2020\/10\/260wbRGB.png?fit=260%2C260&ssl=1","width":260,"height":260,"caption":"Canadian Centre for Christian Charities"},"image":{"@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/CCCCCharities","https:\/\/x.com\/cccccharities","https:\/\/www.linkedin.com\/company\/canadian-council-of-christian-charities"]},{"@type":"Person","@id":"https:\/\/www.cccc.org\/news_blogs\/#\/schema\/person\/ebdf91372c7d841de19e5a1eb3344c97","name":"Deina Warren","image":{"@type":"ImageObject","inLanguage":"en-CA","@id":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2fffd55f4003e713f308c93fe98b05eb4c7911940d0e4a7e183cd3456e4c9356?s=96&d=mm&r=g","caption":"Deina Warren"},"description":"The content provided in this blog is for general information purposes and does not constitute legal or professional advice. Every organization\u2019s circumstances are unique. Before acting on the basis of information contained in this blog, readers should consult with a qualified lawyer for advice specific to their situation.","sameAs":["https:\/\/www.cccc.org","simone.waller@cccc.org"],"url":"https:\/\/cccc.org\/news_blogs\/author\/legal\/"}]}},"jetpack_featured_media_url":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1","jetpack-related-posts":[{"id":34418,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/06\/03\/direction-control-advocacy-update-bill-c-19-amendments\/","url_meta":{"origin":34482,"position":0},"title":"Direction & Control \u2013 Advocacy Update, Bill C-19 Amendments","author":"Deina Warren","date":"June 3, 2022","format":false,"excerpt":"We have an advocacy update for you! It\u2019s all about amendments to Bill C-19, Budget Implementation Act, 2022 No. 1 (BIA) and how it impacts direction and control. The Finance Committee reviewing the BIA listened to concerns from the charitable sector, including those expressed in an open letter that CCCC\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/06\/Direction-Control-Advocacy-1.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":34293,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/05\/06\/budget-implementation-act-bill-s-216-and-direction-control\/","url_meta":{"origin":34482,"position":1},"title":"Budget Implementation Act, Bill S-216 and Direction & Control","author":"Deina Warren","date":"May 6, 2022","format":false,"excerpt":"What\u2019s the difference between Budget 2022 and Bill S-216? The Federal Budget proposed amendments to the Income Tax Act (ITA) that are \u201cin the spirit\u201d of S-216, but what does that actually mean? The recently tabled Budget Implementation Act, 2022, No.1\u00a0(BIA) and its accompanying Explanatory Notes Relating to the Income\u2026","rel":"","context":"In "Charity law and policy"","block_context":{"text":"Charity law and policy","link":"https:\/\/cccc.org\/news_blogs\/category\/charity-law-and-policy\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/compliance.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":34401,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2022\/05\/26\/direction-control-advocacy-opportunity\/","url_meta":{"origin":34482,"position":2},"title":"Direction & Control – Advocacy Opportunity","author":"Deina Warren","date":"May 26, 2022","format":false,"excerpt":"Does your charity work with other organizations worldwide? Or with non-charities here in Canada? If yes, you know about direction and control and the challenges it creates. If you\u2019re concerned about those challenges and want to see some change, we have a direction and control advocacy opportunity to share with\u2026","rel":"","context":"In \"Advocacy\"","block_context":{"text":"Advocacy","link":"https:\/\/cccc.org\/news_blogs\/tag\/advocacy\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/Direction-Control-Advocacy.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/Direction-Control-Advocacy.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2022\/05\/Direction-Control-Advocacy.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":37003,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/08\/18\/qualifying-disbursements-grants-and-conditional-donations\/","url_meta":{"origin":34482,"position":3},"title":"Qualifying Disbursements, Grants, and Conditional Donations","author":"Deina Warren","date":"August 18, 2023","format":false,"excerpt":"Summary Recent amendments to the Income Tax Act prohibit charities from receiving donations that are conditional on the charity making a gift to a non-charity. Now that charities can give grants to non-charities, this blanket prohibition has created confusion about whether and how charities can accept gifts with a donor\u2026","rel":"","context":"In \"charitable donations\"","block_context":{"text":"charitable donations","link":"https:\/\/cccc.org\/news_blogs\/tag\/charitable-donations\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/08\/nick-fewings-zF_pTLx_Dkg-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":36518,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/05\/15\/cra-updates-t3010-adds-new-form-t1441-for-qualifying-disbursements\/","url_meta":{"origin":34482,"position":4},"title":"CRA Updates T3010, Adds New Form T1441, for Qualifying Disbursements","author":"Deina Warren","date":"May 15, 2023","format":false,"excerpt":"The Canada Revenue Agency (CRA) has updated the T3010, Registered Charity Information Return and issued a new Form T1441 for qualifying disbursements. The T3010 requires charities to report grants made to non-qualified donees. The T1441 requires charities to report detailed information about grants made to non-qualified donees. You must use\u2026","rel":"","context":"In \"charities\"","block_context":{"text":"charities","link":"https:\/\/cccc.org\/news_blogs\/tag\/charities\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/05\/towfiqu-barbhuiya-Q69veNk1iJQ-unsplash-scaled.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":36088,"url":"https:\/\/cccc.org\/news_blogs\/legal\/2023\/01\/20\/disbursement-quota-changes-in-effect\/","url_meta":{"origin":34482,"position":5},"title":"Disbursement Quota Changes in Effect","author":"Deina Warren","date":"January 20, 2023","format":false,"excerpt":"While the initial disbursement quota remains at 3.5%, it has increased to 5% for the portion of property not used in charitable activities or administration that exceeds $1M. \u00a0 INTRODUCTION As we mentioned in a previous blog post, Bill C-32 implemented a number of changes from the 2022 Federal Budget.\u2026","rel":"","context":"In \"Charity Law\"","block_context":{"text":"Charity Law","link":"https:\/\/cccc.org\/news_blogs\/tag\/charity-law\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/01\/2023.02.01-Blog-Guidance-Disbursement.png?fit=600%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/01\/2023.02.01-Blog-Guidance-Disbursement.png?fit=600%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/cccc.org\/news_blogs\/wp-content\/uploads\/2023\/01\/2023.02.01-Blog-Guidance-Disbursement.png?fit=600%2C600&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/p30X8p-8Ya","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/34482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/comments?post=34482"}],"version-history":[{"count":0,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/posts\/34482\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media\/34294"}],"wp:attachment":[{"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/media?parent=34482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/categories?post=34482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/tags?post=34482"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/cccc.org\/news_blogs\/wp-json\/wp\/v2\/series?post=34482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}