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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