for registration for which its registration was revoked in the past five years; controlled or managed a charity or association during a period in which the charity was engaged in conduct that constituted a serious breach of the requirements for registration for which its registration was revoked in the past five years; or has been a promoter of a tax shelter that involved a gift to a registered charity or RCAAA the registration of which was revoked within the last five years for participation in the tax shelter. A "relevant criminal offence" is defined as a conviction involving a form of financial dishonesty by the individual, such as tax evasion, theft and fraud. A "relevant offence" relates to financial dishonesty including offences under fundraising legislation, consumer protection legislation and securities legislation. Both cases can also extend to offences not involving dishonesty, but are nonetheless relevant to the operation of the charity or association. Other regulators of Canadian charities In addition to the federal Income Tax Act regulation of registered charities, charities that operate in a particular province are subject to provincial supervision. Of all the provinces, Ontario's Office of the Public Guardian and Trustee has been the most active in the regulation of charities. The Department of Finance is responsible for the Income Tax Act, its regulations and any amendments to the Act. If there is a dispute between a federal or provincial regulator and a registered charity then that registered charity may go to court in which case the courts will have the final say in determining the outcome of the dispute. Other government departments are also involved with regulating charities. For example, if a charity is incorporated it is subject to the rules of the incorporating statute. Therefore, an Ontario non-profit corporation must look in part to the Ontario Corporations Act and a federal non-share capital corporation is governed under the Canada Corporations Act. Different types of charities are subject to sectoral regulation - for example universities, hospitals, daycares, etc. Misuse of charitable resources There have been some concerns expressed about misuse of Canadian charitable resources from the media, government, and the public. Recently the OECD published a report highlighting concerns about Canadian charities being used for tax evasion and money laundering entitled Report on Abuse of Charities for Money-Laundering and Tax Evasion. The Charities Directorate of the CRA has a number of web pages alerting donors to