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Bringing the Provinces Back In: Creating a Federated Canadian Charities Council


  • Adam Aptowitzer

    (Drache –Tax, Estates & Charity Law)


Canadian charities need a new regulatory system. Currently, charities are regulated primarily at the federal level by the Canada Revenue Agency (CRA). But because charities, by virtue of the donation tax credit, can reduce the tax base, the CRA’s regulating them conflicts with its mandate to protect the tax base.

Suggested Citation

  • Adam Aptowitzer, 2009. "Bringing the Provinces Back In: Creating a Federated Canadian Charities Council," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 300, November.
  • Handle: RePEc:cdh:commen:300

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    More about this item


    Canada Revenue Agency (CRA); charities; charitable sector;

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • L38 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Policy
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue


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