Congressional codification of section 527 in 1975 largely reflected the IRS's treatment of political organizations at the time, including that contribution income was not taxable income, and did not provide a significant tax subsidy. In 2000, Congress amended section 527 to impose reporting...

On 15 August 2021, Liberal Leader Justin Trudeau had his request to dissolve Parliament approved, triggering Canada’s 44th federal election. On 16 August 2021 the Conservative Party of Canada (CPC) released their full platform. In that election platform, the CPC promise to convert the...