www.carters.ca
www.charitylaw.ca
•The Guidance is more directive than
previous versions of the Guidance
•Charities must still meet their other
obligations, including the 3.5%
disbursement quota
•An organization carrying out
unacceptable fundraising may result
in denial of charitable registration
or, for registered charities, sanctions or even revocation of charitable status
•The fundraising ratio referenced in this
Guidance forms part of a charity’s T3010
that is made available to the
public on the web
•It is therefore important for the board
of a charity to review and approve the
T3010 for a charity before it is filed
with CRA
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