I am still surprised at the number of Canadian fundraisers that I meet who have not read the CRA's Fundraising Guidance or have read it but don't remember any of the details! Here is the Fundraising Guidance on the CRA site and here is a PDF version of the CRA Fundraising Guidance as of May 2018. If your Canadian registered charity is fundraising then you should be aware of this guidance. CRA is auditing charities that are not complying with the requirements and in some cases revoking them. I have put up a number of letters from CRA on our website that CRA wrote to charities as part of the revocation process. These letters show the actual implementation of the fundraising guidance.