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www.charitylaw.ca
C.HOW TO CARRY OUT A COMPLIANCE REVIEW IF YOUR CHARITY IS CARRYING OUT FOREIGN ACTIVITIES
1.Preliminary
Comments
•If your charity
is engaged in activities outside of Canada using
intermediaries, it will generally be more susceptible to an audit by CRA.
The key question then becomes when
will a CRA audit occur.
•For charities
in this situation, it is recommended that they carry out their own “pre-audit” of such foreign activities to determine if there has been compliance with CRA requirements
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