BOS CRA Rules

Rules · ON

ON-02 — Audit and review thresholds. Public benefit corporation

Current — Verified against the live source. Safe to cite.

Audit and review thresholds. Public benefit corporation: revenue $500,000 or more — audit; over $100,000 and under $500,000 — review engagement; $100,000 or less — may waive. Non-public-benefit corporation: revenue more than $500,000 — review engagement; $500,000 or less — may waive

Sources

Record

Anchor ID
ON-02 (permanent)
Jurisdiction
ON
Section
2.11 Ontario — ONCA, EHT, WSIB
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative