5
Findings
§The application process for registration is
thorough
§Many charities file their returns late, but
most file once reminded
§Because of methodology, random audits may not produce
reliable measures of compliance
§More detailed internal guidance is required on
the application of sanctions
§The process for monitoring
the disposition of a revoked charity’s assets is informal
§CRA communicates well with charities and
donors
§CRA has made progress in
reducing taxpayers’ participation in tax shelters and we
should stay on top of this issue.