–Has
been a member of the board of directors, a trustee, officer or equivalent
official, or an individual who otherwise controlled or managed the
operation of a charity or RCAAA during a period in which the
organization engaged in serious non-compliance for which its
registration has been revoked within the past five years
–Has
been at any time a promoter of a gifting arrangement or other tax
shelter in which a charity or RCAAA participated and the
registration of the charity or RCAAA has been revoked
within the past five years for reasons that included or were related
to its participation
•
•