•Fundraising Guidance also sets out eight indicators that could cause the CRA to conduct a further review of a charity's fundraising activities:
•Sole source fundraising contracts without proof of fmv
•Non-arm’s length fundraising contracts without proof of fmv
•Fundraising initiatives or arrangements that are not well-documented
•Fundraising merchandise purchases that are not at arm’s length, not at fmv, or not purchased to increase fundraising revenue
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