Non-compliance issues and how to avoid them

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Non-compliance issues and how to avoid them

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This segment is an introduction to non-compliance issues. The Charities Directorate helps charities to comply with the requirements of the Income Tax Act through a balanced program of education, service, and responsible enforcement.

November 20, 2013



This segment contains information on incomplete or inaccurate books and records and/or donation receipts; failure to file the charity information return (Form T3010); and errors or omissions on Form T3010.

November 20, 2013



This segment contains information on compliance issues such as non-charitable activities, gifts to non-qualified donees, gifts to qualified donees, failure to maintain direction and control, and the implications of lending out your charitable registration number.

November 20, 2013



This segment contains information on charities undertaking excessive or partisan political activities, business activities, and transactions with directors.

November 20, 2013



This segment contains information on tax shelter arrangements and fraudulent donation receipts.

November 20, 2013

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Date modified:
2014-01-13