www.carters.ca
www.charitylaw.ca
•CRA does not
provide a black and white threshold or form to
complete to evidence sufficient direction and control - what is sufficient depends on the facts in each case
•The larger the
amount of funding, CRA would likely expect
higher level of due diligence
•If a charity
engages in activities outside of Canada using
intermediaries, the question is not if it will be audited by CRA but rather when
24