Finance committee  It is, for--

Finance committee  When it comes to funding, fundraising and expenses, charities have to follow guidelines for their expenses and the way in which they report those expenses. I am not sure if that fully answers your question. There are guidelines for funding and fundraising.

Finance committee  Unfortunately, Mr. Chair, the provisions of the act do not allow me to discuss specific cases like the one the honourable member has brought up just now.

Finance committee  The confidentiality provisions of the Income Tax Act don't allow me to discuss the specifics in relation to any registered charity.

Finance committee  In terms of the reporting requirements, Mr. Chairperson, we have made quite a few significant changes to the return that needs to be completed every year. It has been downsized to a four-page form, specifically keeping in mind small and rural charities, small charities that might

Finance committee  Absolutely.

Finance committee  Mr. Chair, I am going to let my colleague from the Department of Finance answer that question. He had some statistics in his presentation that might help the honourable member.

Finance committee  Mr. Chairperson, the first part of the question was with respect to overall levels of compliance with registered charities. We've been conducting a random audit program over the last few years to be able to address that very question. While I don't have percentages, our overall c

Finance committee  It's very public. The annual information return, which they have to file, contains financial information, and it is available on our website. In addition to that, they have to file their full financial statements. Those are also available upon request to the public. They're not

Finance committee  Yes.

Finance committee  A not-for-profit organization cannot be structured with the intent of earning a profit.

Finance committee  Then it is not non-profit in that year.

Finance committee  It doesn't actually have a status that can be taken away in the same way that the status of a registered charity can be. It's based on an assessment that's done every year. If there are profits and the organization does not meet the definition for a non-profit in a given year, th

Finance committee  That is correct.

Finance committee  That would be correct.