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CRA Resources for Fundraisers
Fundraisers for charities should be
aware of Canada Revenue Agency (CRA) guidelines, which have been
reviewed recently in a cross Canada consultation process.
The Government of Canada recognizes that fundraising is important, even vital, to the life of charities.
“While recognizing the necessity of fundraising, the CRA expects charities to be transparent and to not devote excessive amounts of time and/or resources to fundraising as opposed to fulfilling their charitable purposes.”
CRA website 2009
Go here for an excellent summary by CRA:

