Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

Policy Tabs

Summaries

Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization

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Requirement for direction and control over the charity's activities (pp. 37:5-6)

Registered charities may use their resources in only two...

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Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Ineligible Individual

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"Balanced" application intended (p. 37:9)

Previously, when charitable registrations were revoked for serious breaches of the Act (including...

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Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1.1)

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Scope of political activities (p. 37:8)

An activity is presumed to be a political activity if it

1) explicitly communicates a public call to...

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Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Foundation

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Public v. private benefit (p. 37:7)

Any benefit to an individual or group of individuals must either (1) arise directly through pursuit of...

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Summary Under

Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(2)

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Education letters and compliance agreements generally are used over revocation (pp. 37:4-5)

The Charities Directorate takes an "education...

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Summary Under

Tax Topics - Income Tax Act - Section 188.1 - Subsection 188.1(7)

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Penalty for incorrect information (overview) (p. 37:6)

Every registered charity that issues, in a taxation year, a receipt for a gift...

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Summary Under

Tax Topics - Income Tax Act - Section 188.1 - Subsection 188.1(9)

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Penalty for false information – fraudulent receipting also often results in revocation or criminal charges (pp. 37:6-7)

A person who makes...

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Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

Policy Tabs

Requirement for direction and control over the charity's activities (pp. 37:5-6)

"Balanced" application intended (p. 37:9)

Scope of political activities (p. 37:8)

Public v. private benefit (p. 37:7)

Education letters and compliance agreements generally are used over revocation (pp. 37:4-5)

Penalty for incorrect information (overview) (p. 37:6)

Penalty for false information – fraudulent receipting also often results in revocation or criminal charges (pp. 37:6-7)