Summary Policy

Date
November 3, 2005

Reference Number
CSP - C27

Key Words
Compliance agreement

Policy Statement

The CRA may enter into a compliance agreement with a registered charity to help correct some infractions. A compliance agreement sets out the steps that a charity must follow in order to comply with the Income Tax Act, and the consequences of continued infractions.

References

• Audit, CSP-A10.
• Financial Penalties, CSP-F17.
• Revocation, CSP-R12.
• Sanctions, CSP-S17.
• Suspension, CSP-S18.