Charity Information Return

This form and the required supplementary forms must be completed even if the charity is not active in any given year. Failure to file this return could result in the charity's registration being revoked. The following information is required.

In this part you put the name of the charity, the fiscal period the return covers and some other basic information about the charity

There is a worksheet with information about these officials that must be completed.

You have to provide brief information about your ongoing and new programs. Contributions that volunteers have made to these activities can also be included here. Activities involving transferring funds to another charity or ones that took place outside of Canada must be recorded separately.

If the charity carried on any political activities a separate schedule needs to be completed. The total amount spent on political activities as well as how much of it was transferred to another charity and the amount of money for political activities that was received from outside of Canada must be recorded.

You must indicate all fundraising methods that were used. You must also indicate if you paid an external fundraiser. If so the gross amount of revenue the fundraiser collected for the charity, the amount paid to fundraiser and how it was paid must be recorded.

There are also questions to determine if your charity has engaged in activities that are not allowed. You must indicate if your charity...

• compensated directors, trustees of official who are not at arm’s length for any services they provided
• allowed any donor to use its property
• issued any tax receipts on behalf of another charity

More detailed information must be provided about certain types of activities such as

• receiving a donation or gifts of any kind valued at $10,000 or more from a person who does not live in Canada (There are some cases where more information is not required even if the person does not live in Canada.)
• paying employees
  
• issuing a tax receipt for a non-cash donation

Charities must include their latest Financial Statements and must also provide financial information directly on the return. Assets, liabilities, revenue and its sources and expenditures must be reported. If a charity has revenue over $250,000 Financial Statements should be audited. An audit is conducted by an accountant who is not part of the organization.

Changes to any of the following must be reported to Charities Directorate...

• Purposes or Activities
  
• Re-designation
• Legal name
• Legal status
• Bylaws
• Fiscal period-end change
• Authorized representative information
• Directors, trustees, or like officials
• Public Contact Information