By Jennifer M. Leddy

In August 2024, the Canada Revenue Agency (CRA) released a number of updates on its News and events for charities page, including the following, discussed below.

Compliance within the charitable sector web page

The Compliance within the charitable sector page has been expanded to include more detail on various issues and processes regarding compliance with the Income Tax Act. The page features an explanation of the difference between lower risk and higher risk non-compliance, the various intervention methods to support the compliance program (including graduated compliance measures such as education letters, compliance agreements and sanctions), and various CRA services (website, outreach program and client services) which charitable organizations can use to find answers to their questions. The page also includes an overview of the audit process for charities, including reasons why a charity could be selected for audit, how audits are conducted, what the post-audit process looks like, types of letters a charity may receive post-audit, and what recourse is available for charities regarding an ongoing or completed audit.

A significant update to the page is the inclusion of new compliance statistics. Now listed are the education and non-audit interventions per year from 2021-2024, as well as the outcome of completed audits.

Charities webinars – What you need to know about maintaining charitable registration

The CRA has announced an upcoming webinar, “What you need to know about maintaining charitable registration,” with sessions on September 10 (two English sessions) and 12 (one English and one French session), 2024. The webinar will provide information and resources for maintaining charitable registration, with a particular aim to assist those new to charities or interested in CRA’s digital services. The CRA encourages representatives of all registered charities and national arts service organizations to register soon, as space is limited.

For registration details, visit the CRA Charities webinars page.

Advisory Committee on the Charitable Sector

The CRA is inviting applications for the Advisory Committee on the Charitable Sector (ACCS), a forum where volunteers from the charitable sector provide advice to the Minister of National Revenue and the CRA Commissioner. New members, appointed for a two-year term starting January 2025, will help shape the regulatory environment for charities. The CRA encourages diverse applicants, and the call for applications closes on September 27, 2024.

For more details and to apply, visit the following link.

CRA Releases Updated Antiterrorism Checklist

On August 20, 2024, the CRA released a new, updated version of its longstanding antiterrorism checklist. For details on the new checklist, please see our AML/ATF Update.

​Read the August 2024 Charity & NFP Law Update