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Bill C-262

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2nd Session, 35th Parliament,
45 Elizabeth II, 1996-97

The House of Commons of Canada

BILL C-262

An Act to require charitable and non-profit organizations that receive public funds to declare the remuneration of their directors and senior officers

      Her 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 Charitable and Non-profit Organization Director Remuneration Disclosure Act.

Definition

2. In this Act, ``Minister'' means the Minister of National Revenue.

Statement of remuneration

3. (1) Every organization that is

    (a) a charitable foundation or charitable organization within the meaning of section 149.1 of the Income Tax Act, or

    (b) a non-profit organization within the meaning of paragraph 149(1)(l) of the Income Tax Act

and receives, directly or indirectly, any payment from the public funds of Canada that are provided

    (a) for the general use of the organization, or

    (b) in relation to funds received by the organization from donations or other sources, or

    (c) for general or particular charitable or non-profit purposes within or outside Canada

must, within 30 days of the end of the fiscal year in which the payment is received, file with the Minister of National Revenue a statutory declaration showing the total remuneration and benefits received from the organization by each of the directors and senior officers of the organization.

Tabling of statement of non-
compliance

(2) The Minister shall prepare a statement in respect of every fiscal year showing the name of every organization that has failed to comply with subsection (1) and shall cause it to be laid before each House of Parliament no later than June 1 following the end of the fiscal year or, if a House is not then sitting, the third sitting day thereafter.

Public document

(3) Every statutory declaration filed under subsection (1) and statement prepared pursuant to subsection (2) is a public document and the Minister shall make it available for public inspection during normal business hours and provide a copy to any person who requests a copy, at a reasonable charge.

Exceptions

(4) Subsection (1) does not apply to a payment made for goods or services provided pursuant to a contract between the organization and the Government of Canada or its agent.

Regulations

(5) The Minister may make regulations:

    (a) prescribing the form of the statutory declaration referred to in subsection (1);

    (b) defining senior officers for the purposes of subsection (1); or

    (c) defining remuneration and benefits for the purposes of subsection (1).

Offences and penalties

4. An organization that fails to comply with subsection 3(1) is guilty of an offence and liable on summary conviction to a fine in an amount not exceeding fifty percent of the total of all payments referred to in subsection (1) paid to it in the fiscal year in question.

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