The Charities Directorate of the Canada Revenue Agency (CRA) has many responsibilities toward charities. One that creates a chilly wind for most charities is the telephone call saying that CRA wants to do an audit. This column reviews some of the issues relating to audits of charities by CRA.
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In this LawNow column, we review the notion of fiscal agent as it has developed in United States and comment on its application and misapplication in this country.