The Department of Finance has released draft income tax legislation and related explanatory notes to extend the deadline for taxpayers to make charitable donations that qualify for tax support for the 2024 tax year; also, the Canada Revenue Agency (CRA) announced it will administer the proposed extension.The deadline will be extended to 28 February 2025 to mitigate the impact that the Canada Post strike had on the receipt of donations by charities.This Tax Alert summarizes these proposals and the CRA's administrative guidance. On 23 January 2025, the Department of Finance released draft income tax legislation (and related explanatory notes) to extend...