Policy & Regulation Submissions Written Submission for the Pre-Budget Consultation in Advance of the Upcoming 2026 Federal Budget Published: April 24, 2026 Download Documents Submissions Written Submission for the Pre-Budget Consultation in Advance of the Upcoming 2026 Federal Budget Summary RECOMMENDATION 1 – Launch the disbursement quota review by 2027, as committed in Budget 2022, and conduct it as a public consultation to ensure transparency and broad sector input. RECOMMENDATION 2 – Leverage foundation capital for economic and social good by co-investing in projects that meet the government economic and social impact goals, and directing the CRA to createspecific guidance on Program Related Investments (PRIs). RECOMMENDATION 3 – Make a technical amendment to the Income Tax Act to remove unnecessary regulatory barriers and enable efficient, accountable charitable funding. RECOMMENDATION 4 – Designate the Tax Court of Canada as the primary appeals reviewer of CRA decisions to help charity law evolve in a deliberate and transparent way that keeps pace with societal change and emerging needs