Summary Policy

Date
October 25, 2002 (Revised September 13, 2005)

Reference Number
CSP - A10

Key Words
Audit - Compliance

Registered charities must comply with the Income Tax Act. The primary means of ensuring compliance are through the audit of selected files, the education of clients when possible, compliance agreements, the imposition of sanctions and the revocation of registration as a charity where necessary.

• Books and Records, CSP-B01.
• Compliance Agreement, CSP-C27.
• Penalties, CSP-F17.
• Revocation, CSP-R12.
• Sanctions, CSP-S17.
• Suspensions, CSP-S18.
• Auditing Charities, T4118.