•CRA has taken a
more restrictive view of what is required to
meet these four criteria – has released many
technical interpretations expressing these restrictive views
•CRA has focused
its attention on NPOs
•CRA’s NPO Risk Identification
Project is gathering information to assist in determining
“the level of non-compliance, any significant data gaps that may require
mandatory filing of prescribed forms, and whether recommendations to
the Department of Finance for more robust legislation are
necessary”
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