www.carters.ca
www.charitylaw.ca
Names of directors and like officials of
revoked charities are not maintained in a
single publicly available
database
Not likely that an individual who
otherwise controlled or managed the operation of a charity would
be identified in publicly available documents likely information
solely in CRAs control
Onus is now shifted to charities to comply in a situation
where it is impossible to ensure 100% compliance because the
necessary information is not available
This new cause for revocation is similar to a strict liability
offence no due diligence defence is available in the
legislation
Charities will be required to undertake other forms of due
diligence and hope CRA will excuse any inadvertent
non-compliance
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