Damn Scully you are awesome with your searching!
The congregation I went to had to spend 80% of what it took in as contributions, and Revenue Canada would send a statement whether or not the disbursement quota was met for the past tax year.
Shame that they wouldn't revoke the charitable status right away if they failed to spend enough...it would have to happen a few times in a row...and if they should spend in excess of the disbursement quota one year (ooh additions/renovations anyone?) they could carry that amount over to cover any shortfalls. Isn't it wonderful how the Canadian taxpayer gets to subsidize all that?