Yes, the provisions that cause difficulties for charities fall under the Income Tax Act and are interpreted by the Canada Revenue Agency. The department responsible for this is the Department of Finance, the Minister of Finance. If changes were made to the Income Tax Act, the Canada Revenue Agency would interpret them and issue guidelines for this sector.
The member is correct that the Purposes and Activities Working Group made recommendations. Last year, the Canada Revenue Agency made changes to these guidelines to lessen the impact of the requirements on charities. Charities are positive about these changes. However, they want the government to go further and they continue to seek changes to the Income Tax Act, as expressed in the senator's bill.