Canada Revenue Agency (“CRA”) has developed an online self-assessment tool for charities to use to determine if they are carrying on political activities and if those activities are within the limits of the Income Tax Act. The online self-assessment tool consists of questions which should be answered by a Charity to determine if their activities are in compliance.
Charities must be very careful about their political activities to ensure they maintain their charitable status. CRA is focusing on providing information to Charities on the allowable parameters they can operate such activities under. In addition to the self-assessment tool, CRA has also developed educational videos within their video gallery regarding political activities. Those videos can be viewed here.