Ottawa – Registered charities are provided federal, as well as provincial or territorial, supports under the tax system that includes an exemption from income tax and the ability to issue official donation receipts for any gifts that they receive. In return, all registered charities are expected to follow the rules and principles set out in the Income Tax Act to ensure that they are operating for charitable purposes and providing activities for the benefit of the public.
Concerns have been raised that some registered charities that offer reproductive health services to women, including pregnancy options counselling, may be spreading misinformation by presenting themselves as neutral, full-service pregnancy support service organizations when they are in fact anti-choice organizations that push women away from accessing the reproductive care of their choice.
By concealing the true nature of their services, these anti-choice organizations are restricting the rights of vulnerable pregnant women to choose the reproductive care appropriate to them and their circumstances.
To address these concerns, the federal government intends to introduce legislation to amend the Income Tax Act and Income Tax Regulations to require registered charities that provide services, advice, or information in respect of the prevention, preservation, or termination of pregnancy to disclose where they do not provide specific services, including abortions or birth control. Disclosure of such information would be required in any form of public communication that advertises these services. This legislation would also require that reproductive health charities explicitly disclose this information on their annual information return, which is publicly available on the website of the Canada Revenue Agency.
In specific terms, if adopted by Parliament, the legislation would require that any registered charity whose purpose or main activity is to provide reproductive health services would be required to disclose where applicable:
- If it does not provide abortion services, it must disclose that it does not provide abortion services;
- If it does not provide abortion services and it does not provide information on abortion services, it must further disclose that it does not provide information on how to obtain such services;
- If it does not provide abortion services and it does not provide the contact information for a provider of such services, it must further disclose that it does not provide the contact information for a provider of such services;
- If it does not provide birth control services or does not provide a range of birth control services, it must disclose whichever case applies;
- If it does not provide birth control services or does not provide a range of birth control services, it must further disclose if it does not provide information on how to obtain a range of birth control services; and,
- If it does not provide birth control services or does not provide a range of birth control services, it must further disclose if it does not provide the contact information for a provider of a range of birth control services or providers that collectively provide such a range of services.
Birth control services in this context would mean services relating to the provision or prescription of medications, devices or medical procedures that aid in the prevention of conception and are recognized in Canada.
Under this legislation, a registered charity that provides reproductive health services would need to disclose if, at a minimum, it does not provide the contact information for an abortion services provider and a birth control service provider.
For the purposes of this legislation, a public communication would generally include any advertisement, such as bus ad, poster, billboard, social media posts, or websites, put out by the charity or on the charity’s behalf, or any other communication aimed at the public, that advertises the information, advice, or services that it provides relating to the prevention, preservation, or termination of pregnancy.
Where a charity fails to meet the requirements specified in the legislation, the Minister of National Revenue would be permitted to revoke its registration.
These changes would come into force 90 days after Royal Assent, with the new information disclosure requirements applying as of the 2025 taxation year.