Eligible Director

An individual is eligible to serve as a Director of a charity, unless the individual:

  • has been found guilty of a relevant criminal offence for which the individual has not received a pardon; 
  • has been found guilty of a relevant offence in the last five years; 
  • was a director, trustee or like official of a charity or RCAAA during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration, for which its registration was revoked in the past five years; 
  • controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years; or 
  • has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter.

Section

Charity Tax Tools

Category

Definitions

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