CRA No Longer Pre-Approves Charity Purpose Changes
CRA no longer pre-approves changes to a registered charity’s purposes or activities; the charity must assess charitability before adopting changes.
The Canada Revenue Agency no longer provides pre-approval or advance review of proposed changes to a registered charity's purposes or activities. That does not prevent a charity from changing its purposes. It changes who carries the responsibility before adoption: the charity must ensure the proposed purposes remain charitable at law, formally update its governing documents and report the changes to the CRA. The Charities Directorate announced the change as part of its 2026 updates and published guidance explaining the new process.
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