Bill S-216 explained in plain English
An Act to amend the Income Tax Act (use of resources of a registered charity)
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 44th Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
This is a Senate debates record from December 1, 2021, containing parliamentary discussions on multiple bills and policy matters, not a single bill itself.
This document is the official record of Senate debates held on December 1, 2021. It contains parliamentary discussions on several matters, including: (1) Senators' statements on topics like violence against women, World AIDS Day, and Afghanistan; (2) Question Period covering government accountability on various issues; and (3) Debate on two specific bills at second reading: Bill S-206 (amending the Criminal Code to allow jurors to discuss deliberations with mental health professionals) and Bill S-216 (amending the Income Tax Act to allow registered charities more flexibility in how they spend charitable dollars). The document also includes notices of motion regarding Bill C-3 (to amend the Criminal Code and Canada Labour Code) and Bill S-3 (to amend the Judges Act), and first readings of Bill S-229 (to amend the Language Skills Act). These are parliamentary proceedings, not a single proposed law.
- Jurors in Canada and those considering jury duty (affected by Bill S-206)
- Registered charities in Canada operating domestically and internationally (affected by Bill S-216)
- Non-charitable organizations, not-for-profits, social enterprises, co-ops, and civil society groups that work with or receive funding from charities (affected by Bill S-216)
- Indigenous organizations and Indigenous peoples seeking charitable funding (affected by Bill S-216)
- Racially marginalized groups and Black communities (affected by Bill S-216)
- Mental health professionals who may provide services to jurors (affected by Bill S-206)
- The public and victims of crimes, as jury availability affects the criminal justice system (affected by Bill S-206)
- Federal judges (affected by Bill S-3)
- The Canada Revenue Agency (CRA) and charitable sector regulators (affected by Bill S-216)
- Under Bill S-206, jurors would gain the right to discuss jury deliberations with designated mental health professionals after a trial concludes, without fear of criminal prosecution.
- Under Bill S-206, health care professionals would be permitted (and protected) in providing mental health services to former jurors based on disclosed jury information.
- Under Bill S-216, registered charities would have the right to provide resources to non-charitable organizations for charitable purposes, provided they conduct due diligence, collect necessary information about the recipient organization, establish accountability measures, and ensure resources are used exclusively for charitable purposes.
- Under Bill S-216, charities would no longer be required to exercise 'direction and control' over non-charitable partners but would instead focus on 'resource accountability'.
- The CRA would need to adjust its guidance to charities to reflect the new 'resource accountability' framework rather than requiring ongoing operational control.
- December 1, 2021: Date of this Senate debates record
- November 26, 2021: Date Bill C-3 was introduced in the House of Commons
- June 2021: Bill S-216 previously passed second reading in the Senate during the last Parliament
- May 2018: House of Commons Standing Committee on Justice and Human Rights released 'Improving Support for Jurors in Canada' report (referenced in Bill S-206 debate)
- October 29, 2018: Member of Parliament Michael Cooper introduced the precursor to Bill S-206 (Bill C-417)
- September 2019: Parliament was dissolved, causing the previous version of Bill S-206 to die on the Order Paper
- The document does not specify dates for commencement of any of the bills if passed.
- Bill S-216 is expected to reduce administrative and legal costs for charities currently required to maintain complex 'direction and control' agreements with non-charitable partners. Senator Omidvar notes that charities working in Nepal with seven local partners currently must maintain separate agency agreements, financial statements, 22 periodic payments, and 38 separate reports.
- Bill S-216 would affect how the Canada Revenue Agency (CRA) regulates charitable spending and may result in changes to CRA guidance on charitable activities.
- The document does not provide specific financial estimates or tax impact projections for any of the bills discussed.
- Under current law (Bill S-206 seeks to change this): Jurors who violate the jury secrecy rule and disclose jury deliberation information face up to six months in prison and/or a $5,000 fine.
- Bill S-206 would create an exception to these penalties for disclosures made to mental health professionals after the trial.
- The document does not specify enforcement mechanisms or penalties related to Bill S-216, Bill C-3, Bill S-3, or Bill S-229.
- The specific provisions of Bill C-3 (Criminal Code and Canada Labour Code amendments) are not detailed in this debate record.
- The specific provisions of Bill S-3 (Judges Act amendments) are not detailed in this debate record.
- The specific provisions of Bill S-229 (Language Skills Act amendments) are not detailed in this debate record.
- The bills discussed (S-206, S-216) are at the second reading stage and have not yet been through committee study or final passage; their final form may differ from what is discussed here.
- The document does not provide the full text of the bills, only summaries from Senate debate.
- Implementation details and timelines for these bills are not specified.
- No information is provided about which bills are government bills versus private member's bills, except that S-206 and S-216 are noted as Senate bills (not from the House of Commons).
- This draft was normalized from a partial local-model response and must be reviewed before publication.
Bill S-206 would create an exception to the jury secrecy rule (section 649) to allow jurors to discuss jury deliberations with mental health professionals after trials end, to help jurors manage trauma from their service.
Source: Sections discussing Bill S-206 throughout the debates
Bill C-3 would amend the Criminal Code (specific provisions not detailed in this debate record).
Source: Notice of Motion by Marc Gold regarding Bill C-3
Bill C-3 would amend the Canada Labour Code (specific provisions not detailed in this debate record).
Source: Notice of Motion by Marc Gold regarding Bill C-3
Bill S-216 would allow registered charities to use charitable resources for charitable purposes through partnerships with non-charitable organizations using a 'resource accountability' framework rather than requiring charities to exercise direct operational control over those activities.
Source: Debate on Bill S-216 by Senator Omidvar
Bill S-3 would amend the Judges Act (specific provisions not detailed in this debate record).
Source: First Reading of Bill S-3 introduced by Marc Gold
Bill S-229 would amend the Language Skills Act regarding the Lieutenant Governor of New Brunswick (specific provisions not detailed in this debate record).
Source: First Reading of Bill S-229 introduced by Claude Carignan
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textParliamentary Process
Bill S-216, related to the use of resources by registered charities, was introduced in the Senate and completed first reading, but was later withdrawn in the House of Commons.
This artifact indicates that Bill S-216, an Act to amend the Income Tax Act concerning the use of resources by registered charities, was introduced in the Senate and completed its first reading on November 24, 2021. However, the bill was not proceeded with further. Specifically, on May 24, 2024, the House of Commons ordered that the second reading of the bill be discharged and the bill be withdrawn. The record also lists subsequent stages in both the Senate and House of Commons, including speeches at second reading, but notes the bill's ultimate withdrawal.
The Senate sat on November 24, 2021, primarily to honour the late Senator Judith Keating, after which several bills were introduced, including Bill S-216 concerning registered charities, and various procedural matters and discussions took place.
On November 24, 2021, the Senate held a sitting where the primary focus was paying tribute to the late Senator Judith Keating. Following this, the Senate proceeded through Routine Proceedings, which included a motion to extend the time for these proceedings. Several bills were introduced and received first reading, including Bill S-216, An Act to amend the Income Tax Act (use of resources of a registered charity). The sitting also included various notices of motions and question period discussions on topics such as support for farmers, Canada-China relations, Afghan refugees, and supply chain resilience. The sitting concluded with debate being adjourned on a motion to authorize hybrid sittings.
Bill S-216, concerning the use of resources by registered charities, completed second reading in both the Senate and the House of Commons before being withdrawn by the House of Commons on May 24, 2024.
This artifact describes the procedural stages of Bill S-216 in the Senate and the House of Commons. In the Senate, the bill reached the second reading stage. In the House of Commons, the bill also completed its second reading. However, on May 24, 2024, the House of Commons ordered that the second reading of Bill S-216 be discharged and the bill be withdrawn. Therefore, the bill was not proceeded with.
On December 1, 2021, the Senate held a sitting that included statements, routine proceedings, question period on various government matters, and the commencement of debate on Bill S-216 concerning registered charities and Bill S-206 regarding jury disclosure.
During the Senate sitting on December 1, 2021, senators discussed various topics including International Day for the Elimination of Violence Against Women, artwork and heritage, and the passing of Barbara Ann Trainor. Routine proceedings included notices of motions related to studying the Estimates and amending the Criminal Code and Canada Labour Code, as well as first readings of bills to amend the Judges Act and the Language Skills Act. Question Period addressed the Independent Advisory Board for Senate Appointments, softwood lumber tariffs, Canada's commitment to fighting HIV/AIDS, immigration processing backlogs, employment insurance reform, online harms, and the recovery of fraudulent COVID-19 support payments. The Senate then moved to Orders of the Day, where debate on a bill to amend the Criminal Code concerning jury disclosure was adjourned, and debate on Bill S-216, an Act to amend the Income Tax Act regarding the use of resources by registered charities, began.
During a Senate debate on Bill S-216, Senator Omidvar explained the proposed amendments to the Income Tax Act that would modernize rules for registered charities, allowing them more flexibility in how they use their resources and collaborate with other organizations, while maintaining accountability.
This Senate debate record from December 1, 2021, concerns Bill S-216, an Act to amend the Income Tax Act regarding the use of resources by registered charities. The bill, re-introduced by Senator Ratna Omidvar, aims to modernize rules that currently limit charities to spending money only on their own activities or requiring them to exercise strict control over non-charitable partners. The proposed changes would allow charities more flexibility to work with various groups, including not-for-profit organizations, social enterprises, and businesses, to achieve their charitable goals. Senator Omidvar argued that the current 'own activities' and 'direction and control' rules are outdated, inefficient, and disproportionately affect Indigenous and racialized organizations, as well as charities working internationally. The debate also touched upon the importance of accountability for charitable funds and how the proposed changes would align Canada's regulations with those in other countries. The bill had previously passed the Senate in the last Parliament. The debate was adjourned for further discussion.
During a Senate sitting on December 2, 2021, various procedural matters, committee reports, and statements on international days were addressed, alongside debates on multiple bills and inquiries, including Bill S-216 concerning registered charities.
On December 2, 2021, the Senate convened for a sitting that included Senator Statements on various international days and community resilience, Routine Proceedings where committee reports were presented and motions were introduced, Question Period covering a range of government topics, and Orders of the Day where several bills and motions were debated or adjourned. Bill S-216, concerning the use of resources by registered charities, was debated at the second reading stage. Discussions also occurred on other bills, including those related to conversion therapy, corrections and conditional release, and the identification of criminals through DNA. Several reports from the Committee of Selection regarding committee memberships and hybrid meetings were presented and adopted. Senator statements included recognition of the International Day of Persons with Disabilities, World Soil Day, the Battle of Hill 355, and the International Day for the Abolition of Slavery. The debate for Bill S-216 was continued, focusing on the term "resource accountability" in the context of registered charities. Other significant discussions involved the Criminal Code (mandatory minimum penalties), climate change, suicide prevention frameworks, the role of municipalities, and the future of the RCMP.
The Senate sitting on December 9, 2021, included procedural business, Question Period on various policy issues, and debates on several bills, including one amending the Income Tax Act concerning registered charities.
On December 9, 2021, the Senate met for its sitting. The Senate dealt with various procedural matters, including the adoption of committee reports and motions. The sitting also included Question Period where senators asked the Government Representative questions on a range of topics including housing affordability, inflation, Canada-China relations, COVID-19 testing, medical assistance in dying, and the handling of Afghan refugees. Additionally, several bills were debated at their second reading stage, including bills related to the Income Tax Act, fighting forced labour, medical assistance in dying, and establishing International Mother Language Day. Following these proceedings, the Senate adjourned until December 13, 2021.
Bill S-216, concerning the use of resources by registered charities, reached third reading in the Senate in December 2021 but was later withdrawn by the House of Commons in May 2024.
This artifact describes the stage of Bill S-216, An Act to amend the Income Tax Act (use of resources of a registered charity), in the Senate. The bill reached the third reading stage in the Senate on December 9, 2021, and this stage was completed. However, the overall status of the bill is that it was not proceeded with. Specifically, on May 24, 2024, the House of Commons ordered that the order for the second reading of the bill be discharged and the bill be withdrawn. The text also notes a similar bill, S-222, from a previous Parliament.
During a Senate sitting on December 9, 2021, Bill S-216, an Act to amend the Income Tax Act concerning registered charities' use of resources, was debated, supported, and passed at second and third reading.
This artifact is a record of a Senate sitting on December 9, 2021. The Senate sat and dealt with various procedural matters and debated several bills. One of the items discussed was Bill S-216, an Act to amend the Income Tax Act regarding the use of resources by registered charities. Senators Mercer and Martin spoke in support of the bill, highlighting its importance for charities and its role in modernizing the Income Tax Act. The bill was read a second time and then passed at third reading on the same day. Other matters included the election of a Speaker pro tempore, statements by senators on various topics, and debates on other bills like those concerning the role of artists, pandemic observance, fighting forced labour, criminal records, international mother language day, and others.
Bill S-216, concerning the use of resources by registered charities, was introduced in the House of Commons, proceeded through first and second readings, but was ultimately withdrawn and not proceeded with.
This artifact details the procedural steps of Bill S-216 in the House of Commons. It indicates that the bill reached its first reading on November 24, 2021, and then again on February 3, 2022. It also notes that the bill was debated at the second reading stage in December 2021. Ultimately, the bill was not proceeded with. On May 24, 2024, the House of Commons ordered that the second reading stage be discharged and the bill be withdrawn. The artifact also lists the sponsors and respondents for speeches given at the second reading.
On February 3, 2022, the House of Commons held its first reading of Bill S-216, the Effective and Accountable Charities Act, concerning registered charities' use of resources, after which the House proceeded to debate other legislative matters.
This document is a record of the House of Commons proceedings on February 3, 2022. It details the first reading of Bill S-216, the Effective and Accountable Charities Act, which aims to amend the Income Tax Act regarding the use of resources by registered charities. The record includes the motion to introduce the bill, which was agreed to, and the bill was read for the first time. The rest of the document contains debates on other matters before the House, including the Economic and Fiscal Update Implementation Act, 2021 (Bill C-8), and various statements by members on different topics.
On May 24, 2024, the House of Commons ordered that Bill S-216, concerning the use of resources by registered charities, be withdrawn, effectively ending its progression through Parliament.
The House of Commons ordered on May 24, 2024, that the second reading of Bill S-216, an act to amend the Income Tax Act concerning the use of resources by registered charities, be discharged and the bill be withdrawn. This means the bill will not continue through the legislative process at this time. The record notes that the bill had proceeded through first reading and had speeches delivered during its second reading stages in both the Senate and the House of Commons in late 2021 and early 2022.
During a House of Commons debate on Bill S-216, MPs discussed amending the Income Tax Act to ease restrictions on charities distributing resources to non-charitable organizations, aiming to reduce bureaucracy and foster better partnerships.
This document is a record of a debate in the House of Commons on May 16, 2022, concerning Bill S-216. The bill aims to amend the Income Tax Act to allow registered charities to provide resources to non-qualified donees (organizations that are not registered charities), provided they take reasonable steps to ensure the resources are used for charitable purposes. MPs from various parties, including the Conservative, Liberal, Bloc Québécois, and NDP, discussed the bill's potential to reduce bureaucracy for charities, enable better partnerships, and support charitable work. Concerns were raised about the current "direction and control" requirements imposed by the Income Tax Act, which some MPs argued are overly prescriptive and hinder charities' ability to operate effectively, particularly when working with international or smaller domestic organizations. The debate also touched on the broader context of government support for the charitable sector and how current legislation might impact vulnerable communities, including Indigenous peoples and minority groups.
During the second reading debate of Bill S-216, the sponsor argued that the bill would reduce bureaucratic hurdles for charities by amending the Income Tax Act to allow greater flexibility in resource use for partnerships.
This artifact is a record of a speech given in the House of Commons during the second reading debate of Bill S-216. The sponsor of the bill, Mr. Philip Lawrence, spoke in favour of the legislation, which aims to amend the Income Tax Act to allow registered charities to use their resources more flexibly when partnering with non-qualified donees. He highlighted that the current "direction and control" requirements are overly bureaucratic and hinder charities' ability to do their work, especially internationally. He also mentioned that the bill has broad support from the charitable sector. Other members from different parties also participated in the debate, with some questioning the bill's relationship to the budget implementation act and others discussing the challenges faced by charities.
During a House of Commons debate on Bill S-216, members discussed the "direction and control" rules for charities, with many advocating for the bill's proposed "resource accountability" as a less burdensome alternative to current regulations.
This artifact is a record of a debate in the House of Commons on May 16, 2022, concerning Bill S-216, which aims to amend the Income Tax Act regarding the use of resources by registered charities. The debate primarily focused on the current "direction and control" requirements that charities must adhere to when disbursing funds to non-qualified donees. Several members spoke in favour of the bill, arguing that the existing "direction and control" rules are overly bureaucratic and hinder charities' ability to carry out their work effectively, both domestically and internationally. They suggested that Bill S-216's proposed "resource accountability" approach would offer more flexibility and reduce administrative burdens. The discussion also touched upon the government's budget implementation bill and how it might address similar issues, with some members expressing concerns that the budget bill's proposals were too prescriptive. The bill did not proceed further in this stage.
During the second reading debate of Bill S-216, members of Parliament discussed the difficulties registered charities face with current "direction and control" rules when partnering with non-charitable organizations, advocating for more flexible "resource accountability" to reduce bureaucratic burdens and better support vulnerable communities.
This record documents a debate in the House of Commons during the second reading of Bill S-216. The bill aims to amend the Income Tax Act concerning the use of resources by registered charities. Members from various parties participated, discussing the need for flexibility in how charities partner with non-qualified donees (organizations that are not charities themselves) and the current bureaucratic hurdles this presents. Concerns were raised about how existing "direction and control" requirements make it difficult for charities to operate effectively, particularly when working with international or domestic non-profits. The debate also touched on the potential for the bill to help vulnerable communities, including indigenous groups and LGBTQ+ and BIPOC communities. The discussion highlighted the need to shift from "form over substance" to "resource accountability." There was also a comparison made to the budget implementation act, with suggestions that its provisions could be more flexible and less prescriptive, similar to the spirit of Bill S-216. The overall sentiment from several members was that the bill, if passed, would empower charities by reducing administrative burdens.
During a House of Commons debate on Bill S-216, members discussed how amending the Income Tax Act could ease bureaucratic burdens on charities by changing "direction and control" requirements to "resource accountability" to allow for more flexible partnerships.
This document is a record of a debate in the House of Commons on May 16, 2022, concerning Bill S-216, which aims to amend the Income Tax Act regarding the use of resources by registered charities. The debate focused on the second reading stage of the bill. Members of Parliament from various parties, including the Conservative, Liberal, Bloc Québécois, and NDP, discussed the bill's potential impact on charities' ability to partner with non-charitable organizations. Key themes included the current "direction and control" requirements that charities must adhere to, which are seen by many as bureaucratic and hindering. Bill S-216 proposes replacing these with "resource accountability." The discussion also touched upon the budget implementation bill (Bill C-19) and how its provisions relate to or differ from Bill S-216, with several members suggesting amendments to Bill C-19 to incorporate the spirit of Bill S-216.
We don't have a plain-language summary for Consideration in committee yet. The official source linked below is the full record.
We don't have a plain-language summary for Report stage yet. The official source linked below is the full record.
We don't have a plain-language summary for Third reading yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill is still active. We only show vote counts after the legislature publishes a recorded division.
No published representative vote breakdown
This bill is still moving through the process. When a recorded division is published, representative positions can be listed here.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced