As I mentioned, these amendments were submitted to this committee by Imagine Canada, Cooperation Canada and Philanthropic Foundations Canada. The first is specifically to change the qualifying disbursement mechanism, remove the reference to having it meet prescribed conditions and replace it with a requirement instead that makes it reasonable steps to ensure that resources are disbursed. That would be the first one.
The second one would be to amend the language related to directed giving. That is also mentioned in the BIA. It would allow Canadian charities to contribute to pooled funds supporting non-qualified donees.
Lastly, would be to delete proposed regulation 3703. I don't know the exact number, but it's close to 800 words of new regulatory requirements. This would allow for regulations to be in CRA guidance instead, and not as codified rules within the Income Tax Act.
Those would be the three big things, the amendments we would look to that would take this tremendous development within the charitable sector and allow this qualifying disbursement mechanism to function in the real world.