Publication Year
2015
Author(s)
Topic
Keywords
- ineligibility requirements
- CRA policy
- charity governance
- legal compliance
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Description
Slides from a presentation that reviews CRA guidance on “Ineligible Individuals” provisions in the Income Tax Act(ITA). The guidance explains who CRA views as an “ineligible individual” and the issues that could arise for a registered charity that is considering permitting an “ineligible individual” to be a part of its governance, or where an “ineligible individual” is involved in the governance of a registered charity. Presented by Carters Professional Corporation, Ryan Prendergast.