Finance committee  We won't just repeat it but, in fact, enhance it, because the direction control provisions remain with the budget implementation act. Own activities are not being changed in the Income Tax Act. That's preserved. In addition, there's this whole series of prescriptive measures. We are working in a different world, which requires charities to work with partners that are non-charities.

Finance committee  I think it is important that as charities start to have more and more of these relationships with non-qualified donees to serve vulnerable populations here or abroad, they can have the financial strength to be able to do that. What we want to ensure is that organizations are able to have dollars that go toward supporting that.

Finance committee  Absolutely. We would be happy to do so.

Finance committee  Yes. It's an interesting question, because, again, it goes back to this idea that having different accountability is less accountability. That is simply not true. What we're looking to see is saying that organizations who want to work with non-qualified donees must do so in furtherance of their charitable purpose.

Finance committee  Well, I think that is an entirely unique and different situation. I think what's important to stress here—and I will say this over and over again—is that “different accountability” does not mean “less accountability”. Organizations will still be required to demonstrate that the partnerships with non-qualified donees further the charitable purpose, documentation will still be required and financial accountability will still be in place.

Finance committee  Thank you for being patient. I am going to respond in English. It's really important as we are on the cusp of how Canada is changing to be able to evolve with that. As we seek to address long-term issues of truth and reconciliation, systemic inequities, we find that many of the organizations that are serving those communities are, in fact, non-qualified donees.

Finance committee  That's a great question. The term “shared platform” is commonly used to describe a situation where an organization hosts and provides a legal home for a project or initiative that's unincorporated and doesn't have its own legal status. It's like an incubator, if you are thinking about start-ups in the social impact world.

Finance committee  The short answer is no. If we take a look at the U.S. system, we see that it's so different from what's here in Canada. There are fundamental issues. First, it doesn't really fit. Our system has been based on the common law premise that's more general than the U.S. Internal Revenue Code rules, which are more black and white.

Finance committee  Unfortunately, Mr. Ste‑Marie, the interpretation did not come through, so I missed most of your question.

Finance committee  I used it, but unfortunately, it's not working.

Finance committee  I'm not getting anything at all, and I have it on. I have tried both settings.

Finance committee  No.

Finance committee  No.

Finance committee  Yes.

Finance committee  I don't hear it, Mr. Chair. Unfortunately, Mr. Ste‑Marie, I can't answer in French.