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Bill S-279

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First Reading

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SUMMARY
Short Title
Purpose
Income Tax Act
Coming into Force
EXPLANATORY NOTES

First Session, Forty-fourth 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)

FIRST READING, October 4, 2023

THE HONOURABLE SENATOR OMIDVAR

4412220

SUMMARY

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:

Short Title

Short title

1 This Act may be cited as the Registered Charity Board Diversity Data Collection Act.

Purpose

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.‍)

Income Tax Act

3 (1) Subsection 149.‍1(4.‍1) of the Income Tax Act is amended by adding the following after paragraph (c):

Start of inserted block
(c.‍1) of a registered charity, if it fails to provide the information required under subsection (14.‍01);
End of inserted block

(2) Section 149.‍1 of the Act is amended by adding the following after subsection (14):

Designated groups

(14.‍01) Every registered charity must, in its information return filed with the Minister under subsection (14), indicate to the best of its knowledge, as of the last day of the taxation year, how many of its directors, trustees, officers or like officials are members of each of the designated groups as defined in section 3 of the Employment Equity Act.

(3) Subsection 149.‍1(15) of the Act is amended by adding the following after paragraph (a):

Start 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

(4) Section 149.‍1 of the Act is amended by adding the following after subsection (15):

Restriction

(16) Despite any other provision of this Act, the Minister may only use the information required to be included in an information return under subsection 149.‍1(14.‍01) for the purposes of

(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

4 The Act is amended by adding the following after section 149.‍1:

Report — designated groups

149.‍11 (1) No later than June 1 in each calendar year, the Minister must prepare and complete a report providing data on directors, trustees, officers or like officials of registered charities and whether they are members of each of the designated groups as defined in section 3 of the Employment Equity Act in respect of registered charities whose most recently completed taxation year began on or after March 31 of the preceding calendar year.

Completion

(2) The report referred to in subsection (1)

(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

Tabling and publication

(3) The Minister must cause the report referred to in subsection (1) to be

(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 block

Application — charities

5 The provisions of the Income Tax Act enacted by section 3 apply to taxation years that begin on or after the first March 31 that occurs after the day on which this Act receives royal assent.

Coming into Force

Second March 31 after royal assent

6 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

EXPLANATORY NOTES

Income Tax Act

Clause 3: (1) Relevant portion of subsection 149.‍1(4.‍1):

149.‍1 (4.‍1) The Minister may, in the manner described in section 168, revoke the registration

(2) New.

(3) Relevant portion of subsection 149.‍1(15):

(15) Notwithstanding section 241,

(4) New.

Clause 4: New.