Finance committee  At the Canada Revenue Agency, we are very concerned about abuse of tax shelter gifting arrangements. We have been very public about that issue, issuing tax alerts and making it very clear that we are going to audit every single tax shelter. We will reassess the donors where appro

Finance committee  The Income Tax Act defines what a qualified donee is. By and large, we're talking about registered charities, but there are other entities under the Income Tax Act that are qualified donees and are therefore able to issue tax receipts as well. Examples of those would include, fir

Finance committee  It essentially means they are not in the list of what is considered to be a qualified donee. A municipality, for example, is a qualified donee, and the municipality is able to issue a receipt and is able to receive gifts from other registered charities. However, if a registered c

Finance committee  Under the Income Tax Act, charities are obligated to devote their resources to their own activities or to gift them to qualified donees. If they want to work with a non-qualified donee, they could do so if they have the appropriate contractual agreements in place, but the basic f

Finance committee  Currently the legislation provides the appeal to the Federal Court of Appeal. Making any changes to that structure would be a matter of tax policy. Perhaps--

Finance committee  There's more than simply that. I don't have all the details, but certainly anything that's on the public portion of the information return is available on the website.

Finance committee  There is information about compensation on the information return. Charities are required to disclose how many full-time employees they have and to estimate how many part-time employees they have. On the top 10 remunerated employees, they need to disclose within which salary ra

Finance committee  It is.

Finance committee  Registered charities need to indicate what their costs are in administering the charities. They have to report their administrative costs and fundraising costs, for example, to give a picture to potential donors and current donors as to what it represents for them to run their ch

Finance committee  They are. Perhaps I can mention to the committee at this stage that we are looking at introducing a new feature for our website. There will be a summary page for each registered charity that will highlight some of the most relevant information, including expenditures on fundrais

Finance committee  Directors of registered charities, the individuals who sit on the board, are not meant to be remunerated. The remuneration is in relation to the officers or employees of the charity. They're not named, in terms of their compensation information. However, there is information on t

Finance committee  I don't believe we provide that level of information. There may be some general numbers that are requested in terms of the expenditures that have been made in hiring individuals, but we do not ask them to name who those companies or individuals are.

Finance committee  If the question is whether the--

Finance committee  In answer to the first question, I'm not sure that we've heard from third parties who have been engaged by charities about further disclosure, if that was the question.

Finance committee  If a registered charity has made a gift to another registered charity, we do ask them to provide the details of the donation and who it's been made to.