www.carters.ca
www.charitylaw.ca
1.New Governance Regime for Registered Charities and RCAAAs (“Ineligible Individuals”)
•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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