Here is a CRA document we recently received through the ATIP system Compliance Framework for Files with Identified Political Activities. It explains how political activity audit files are identified by CRA, screening criteria used, and different types of audits that may be used depending on the screening finding. CRA even has a cool infographic on sources and screening - ok it was from 2012 and they have gotten a lot better since then.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.