This article examines the effects of changes in 2018–19 to the Income Tax Act and Canada Revenue Agency (CRA) regulations that were ostensibly intended to facilitate public policy engagement by Canadian charities. The article examines a case study of charities in the international development sector through interviews with charity leaders and quantitative analysis of data from the Canada Revenue Agency, Office of the Commissioner of Lobbying, and House of Commons Standing Committees. The article finds that the 2019 change in CRA regulations had very little effect on policy engagement by international development charities. Rather, a series of other factors continue to shape and constrain policy engagement by charities—including concerns about the future repoliticization of the CRA, misunderstandings of the regulations, difficulties fundraising for public policy work, fears of jeopardizing federal government funding, and a strategic preference for insider approaches to policy advocacy.
