•Second, Budget 2012 introduces new intermediate sanctions
–Where a registered charity exceeds the limits in the ITA for political expenditures (generally 10% of its total resources a year), CRA can impose a one year suspension of tax receipting privileges (in addition to revocation)
–Where a registered charity fails to report any information (not just political activities) that is required to be included on a T3010 annual return, CRA can suspend its tax receipting privileges until CRA notifies the charity that it has received the required information