www.carters.ca
www.charitylaw.ca
C. “INELIGIBLE INDIVIDUALS” UNDER THE
INCOME TAX ACT (ITA)
•The 2011 Federal Budget introduced the
concept of “ineligible individuals”, which
has become a new de facto eligibility
requirement for directors of registered charities
under the ITA but rules do not apply to NPOs
•CRA had been concerned that applications
for charitable status were being
submitted by individuals who had been
involved with other charities and Registered
Canadian Amateur Athletic Associations (RCAAA)
that had their status revoked for serious non-compliance
•In the past, CRA could not refuse to
register or revoke the status of a
registered charity or RCAAA based on these
concerns
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