The consultations were held in 2007 in Toronto (October 3), Saskatoon (October 11), Lethbridge (October 13), Kelowna (October 15), Trois-Rivières (October 19), and Moncton (October 24). Between 10 and 20 representatives from small and rural charities participated in each workshop.

The workshops were open forum and designed to allow participants to share their experiences, their best practices, and their concerns with the CRA. The workshop discussions included:

• Education - Is the information provided by the CRA in publications, on its Web site, and at the Charities Information Sessions comprehensive and understandable?
• Reporting - Discussing Form T3010, Registered Charity Information Return, other forms, and obligations to provide information.
• Compliance and enforcement - The CRA compliance approach including education letters, compliance agreements, audits, the application of sanctions, revocation of charitable status, and barriers to compliance.
• Tools - Frequently asked questions (FAQs), report cards that could assist charities, and the sector's readiness for electronic forms, etc.
• Service delivery - The Charities Directorate's telephone and correspondence services and service standards.
• Rules - Identify which rules (whether based in legislation, regulation, or policy) are too complex, misunderstood, or pose compliance challenges.
• Registration - Form T2050, Application to Register a Charity Under the Income Tax Act, standard objects (objects pre-approved as being charitable), etc.

The second phase of the Small and Rural Charities Initiative consisted of three meetings with nine panel members who participated in the first phase. Brian McCauley, Assistant Commissioner, Legislative Policy and Regulatory Affairs Branch, chaired the panel which met in November and December 2007, to review and validate the outcomes of the first phase and work collaboratively to develop a joint action plan for the Minister of National Revenue.

Continue to Small and Rural Charities: Making a Difference for Canadians, which includes the report and the joint action plan.