Here are a few questions that Canadian charities can ask themselves to understand their fundraising ratios.

Is it an expenditure?  Yes or No
Is it fundraising expenditure? Yes or No (otherwise charitable, social, business, political, core cost)
Does it meet substantially all test? – if yes then 0% included in fundraising
Does it meet 4 Part Test? – if yes then allocate between fundraising and charitable etc.
If it does not meet 4 Part Test then is it exception or allocate 100% to fundraising?
What are your total fundraising expenditures?
What are your total fundraising revenues?
What is the ratio of expenditures to revenue?
Is ratio high (ie. over 35%)?
What are doing to reduce ratio?
Is your board and senior staff aware of ratio?
Are you disclosing to public accurately ratio?

To review the CRA Fundraising Guidance see “How do I find the CRA Guidance on Fundraising for Canadian charities?”