First Session, Forty-fourth Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 |
SENATE OF CANADA |
An Act to amend the Income Tax Act (data on registered charities)
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FIRST READING, October 4, 2023
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THE HONOURABLE SENATOR OMIDVAR |
This enactment amends the Income Tax Act to require that registered charities provide certain demographic data concerning their officers to the Minister of National Revenue, who must compile that information for reporting purposes.
Available on the Senate of Canada website at the following address: www.sencanada.ca/en |
1st Session, 44th Parliament, 70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 |
SENATE OF CANADA |
BILL S-279 |
An Act to amend the Income Tax Act (data on registered charities) |
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
1 This Act may be cited as the Registered Charity Board Diversity Data Collection Act.
2 The purpose of this Act is to ensure the collection and dissemination, in aggregate, of data on the directors, trustees, officers or like officials of registered charities within the meaning of subsection 248(1) of the Income Tax Act and whether they are members of each of the designated groups as defined in section 3 of the Employment Equity Act.
R.S., c. 1 (5th Supp.)
(c.1) of a registered charity, if it fails to provide the information required under subsection (14.01);
End of inserted block(a.1) the Minister may use the information required to be included in an information return under subsection 149.1(14.01) to prepare and complete the report required under section 149.11;
End of inserted block(a) preparing and completing the report required under section 149.11; or
(b) engaging in procedures related to deregistration of a registered charity in accordance with this Act.
End of inserted block(a) must indicate the total number of registered charities to which it relates;
(b) must, based on the information returns filed under subsection 149.1(14), indicate the total number of directors, trustees, officers or like officials of registered charities and how many are members of each of the designated groups as defined in section 3 of the Employment Equity Act;
(c) must not identify
(i) any individual registered charity,
(ii) any individual director, trustee, officer or like official of a registered charity, or
(iii) whether that person is a member of any designated groups as defined in section 3 of the Employment Equity Act; and
(d) may include additional information or analysis that the Minister considers appropriate.
End of inserted block(a) tabled in both Houses of Parliament no later than the 10th sitting day after it is completed; and
(b) published online as soon as practicable after it is tabled in accordance with paragraph (a).
End of inserted block6 Section 4 comes into force on the second March 31 after the day on which this Act receives royal assent.
Published under authority of the Senate of Canada
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149.1 (4.1) The Minister may, in the manner described in section 168, revoke the registration
(15) Notwithstanding section 241,