CRA Launches In-Person Education Visits To Charities

In November 2017, the Canada Revenue Agency ("CRA") launched the "Charities Education Program" ("CEP"), a new program that involves in-person visits to charities by designated CRA staff called CEP Officers. CRA has stated that the purpose of the visits is to provide charities with information and assistance in understanding and complying with their obligations under the Income Tax Act (Canada) (the "ITA").  CRA has not provided significant details on CEP, but what we know so far is described below.

CEP visits will, at the very least, involve the following:

• the CEP Officer will ask the charity questions about its books and records, as well as its purposes and activities;
• the CEP Officer will provide information to the charity on how to make any changes to its operations if required;