1.    PURPOSE 

1.01     This Statement of Policy sets out guidance related to maintaining CRA compliance as a registered charity.

2.    SCOPE

2.01     This policy applies to all staff.

3.    POLICY

3.01    MakeWay will take all steps necessary to preserve its status as registered charities under the Income Tax Act.

3.02     MakeWay will comply with all Canada Revenue Agency (“CRA”) guidance regarding operating as a registered charity, including but not limited to;

•     charitable activities,

•     political activities,

•     fundraising activities,

•     CRA filings, and

•     charitable receipting

3.03     MakeWay will maintain compliance with Imagine Canada Standards and maintain accreditation under the Imagine Canada Standards Program.

3.04     MakeWay will maintain a manual that outlines key CRA compliance requirements and guidance including links to detailed CRA documentation.  This manual will be updated to reflect changes to CRA guidance in a timely manner and will be reviewed by the Senior Management team on an annual basis as minimum. 

3.05     All new MakeWay staff will receive CRA compliance training as part of the onboarding process.

3.06     All staff will receive refresher training on an annual basis regarding CRA compliance requirements.

4.    RESPONSIBILITY

4.01     The CEO is responsible to ensure MakeWay is CRA compliant at all times with respect to CRA requirements for charitable organizations.

4.02     The Executive Team is responsible to ensure their respective teams are adequately informed of CRA compliance requirements, as outlined in section 3.02, related to charitable organizations.

4.03     All staff are responsible to be aware of CRA compliance requirements and perform their duties in a manner that complies with CRA requirements related to charitable organizations. In the event a staff member is unsure if an activity is compliant with CRA guidance, the staff member is responsible to raise the issue with their manager or appropriate member of the Executive Team. 

4.04     Any staff that become aware of a potential non-compliance issue shall escalate the issue to the appropriate Director or MakeWay Executive Team immediately. 

4.05     The Manager, HR is responsible to ensure that all new staff receive training as part of the onboarding process regarding the CRA charitable organization requirements.

4.06     The Executive Team is responsible to ensure all staff receive information regarding updates to CRA requirements and guidelines in a timely manner.

5.    DEFINITIONS 

5.01    “Registered Charity” refers to an organization that has registered with the Canada Revenue Agency (CRA) as a charitable organization

5.02    “Charitable Purpose and Activities” Purposes (also known as “objects”) are the objectives that an organization is created to achieve. Activities are the ways in which an organization furthers its purposes. To be eligible for charitable registration, an organization must show that each of its purposes is charitable at law, and that its activities further these charitable purposes in a way that complies with the requirements of the common law and the Income Tax Act.

5.03     “Political Activities” Registered charities may conduct limited, non-partisan political activities that further their stated charitable purposes. However, registered charities may not have political purposes and may not conduct partisan political activities.

5.04     “Fundraising Activities” Fundraising is any activity that includes a solicitation of present or future donations of cash or gifts in kind, whether the solicitation is explicit or implied.

5.05     “Qualified Donee” Under the Income Tax Act, qualified donees are organizations that can issue official donation receipts for gifts they receive from individuals and corporations. Registered charities can also make gifts to them.

6.    REFERENCES

CRA Basic Guidelines for Operating a Charity                                                                                 Basic Guidelines

Fundraising Activities                                                                                                                                Fundraising by Registered Charities, CG-013

Political Activities                                                                                                                                         CPS - 022, Political Activities 

Filing the CRA T3010 Information Return                                                                                          T3010 Charity Return - Filing

General Requirements for Charitable Registration                                                                         General Requirements for Charitable Registration

Qualified Donees – CG-010                                                                                                                         Qualified Donees-CG-010