Thank you, Mr. Chair. I would like to move my amendment.
By way of explanation, this will ensure that the Income Tax Act does not prohibit donors from giving to support programs of registered charities where the registered charity satisfies the “own activity” test or makes a qualifying disbursement. In other words, where a gift is made within a subset of charitable activities, that won't be prohibited by the BIA.
As I said earlier, this could cause substantial issues and challenges for individuals and charities that want to give money within a charitable purpose. With this legislation, you couldn't direct it to non-charitable purposes, so it will stay within the mandate. But, for example, as I said, if in fact you wanted to donate to, within a subset, say, something benefiting Ukrainian orphans, this legislation could arguably put that offside, which would create challenges. It's a relatively simple, minor amendment that will clarify the legislation and make life easier for charities.
Thank you.