www.carters.ca
www.charitylaw.ca
•Budget 2011 now permits CRA to refuse or
revoke the registration of a charity or a
RCAAA or suspend its ability to issue
official donation receipts, if a member of
the board of directors, a trustee, officer or equivalent official, or any individual who otherwise controls or manages the operation of the charity or RCAAA is an “ineligible individual”
•An “ineligible individual” is a person who
–Has a “relevant criminal offence” –
convicted of a criminal offence in
Canada or similar offence outside of
Canada relating to financial dishonesty (including
tax evasion, theft or fraud), or any other criminal offence that is relevant to the operation of the organization, for which he or she has not received a pardon
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