Administrative Policy
Guidance on the income tax measures to support journalism CRA Webpage 23 December 2019
CRA monitoring of compliance
5.24. To maintain its registration, an RJO must continue to meet the eligibility criteria set out in this guidance along with its other obligations as a qualified donee under the Act. These obligations include:
- filing an annual information return, within 6 months after its fiscal year end;
- keeping proper books and records that demonstrate that it continues to meet the requirements under the Act, and providing these to the CRA on request;
- ensuring that any official donation receipts it issues meet the requirements of the Act; and
- ensuring that it does not serve as a conduit by accepting a gift with the condition that it make a gift to another person or entity.
5.25. The CRA monitors the operations of qualified donees to determine whether they comply with their obligations under the Act. If an RJO is audited and found to be non-compliant, the CRA will generally give the RJO a chance to correct its non-compliance through education or a compliance agreement before imposing penalties or revoking registration. Where an RJO receives a notice from the CRA proposing to revoke its registration, the RJO may file an objection with the CRA Appeals Branch. If it disagrees with the Appeals Branch’s decision, the RJO can appeal the decision to the Federal Court of Appeal. For more information, go to Compliance for other qualified donees.