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Print this pageForward this document  Registered charity

CharityReturn

Use the keyword CharityReturn to generate an information return for the registered charity.

The return must be filed no later than six months after the end of the registered charity's fiscal period.

An information return includes:

1) form T3010 titled "Registered Charity Information Return" and a Basic Information sheet;

2) the list of directors/trustees or like officials with all the required information;

3) the list of qualified donees (if applicable) with all the required information; and

4) a copy of the registered charity's own financial statements.

The following options are applicable for the keyword CharityReturn.

  • Registered charity information return

Secondary keywordPrivacyStatement

Use the keyword PrivacyStatement to indicate whether or not the Privacy statement found on page 4 of the T3010 has been read by the person who has authority on behalf of the charity.

The following options are applicable for the keyword PrivacyStatement.

  • Yes
  • No

Secondary keywordAmended.ch

Use the keyword Amended.ch to indicate whether or not the return is an amended return.

The following options are applicable for the keyword Amended.ch.

  • No
  • Yes

Secondary keywordGov-Documents

Use the keyword Gov-Documents to indicate whether or not there have been changes to the registered charity's governing documents.

The following options are applicable for the keyword Gov-Documents.

  • No
  • Yes

Secondary keywordLinkage

Use the keyword Linkage to indicate whether or not the registered charity has its own governing documents but is, at least in some aspects, subordinate to another organization.

Also, use this keyword to indicate whether or not the registered charity is an internal division, that is, an internal branch, section, or other division of another registered charity.

The following options are applicable for the keyword Linkage.

  • No
  • Yes

Secondary keywordName-Charity.c

Use the keyword Name-Charity.c to enter the name of the other registered charity.

Secondary keywordBN-Charity.c

Use the keyword BN-Charity.c to enter the registration or business number (BN) of the other registered charity.

Keyword in subgroupDirector

Use the keyword Director to enter the last name of the director/trustee or like official.

Secondary keyword in subgroupFirstName.d

Use the keyword FirstName.d to enter the first name of the director/trustee or like official.

Secondary keyword in subgroupInitial.d

Use the keyword Initial.d to enter the initial of the director/trustee or like official.

Secondary keyword in subgroupBirthdate.d

Use the keyword Birthdate.d to enter the birth date of the director/trustee or like official.

Secondary keyword in subgroupStreet.d

Use the keyword Street.d to enter the street of the director/trustee's or like official's home address.

Secondary keyword in subgroupCity.d

Use the keyword City.d to enter the city of the director/trustee's or like official's home address.

Secondary keyword in subgroupProvince.d

Use the keyword Province.d to enter the province of the director/trustee's or like official's home address.

The following options are applicable for the keyword Province.d.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

Secondary keyword in subgroupState.d

Use the keyword State.d to enter the state of the director/trustee's or like official's home address.

Secondary keyword in subgroupCountry.d

Use the keyword Country.d to enter the country of the director/trustee's or like official's home address.

Secondary keyword in subgroupPostCode.d

Use the keyword PostCode.d to enter the postal code of the director/trustee's or like official's home address.

Secondary keyword in subgroupZIPCode.d

Use the keyword ZIPCode.d to enter the U.S.A zip code of the director/trustee's or like official's home address.

Secondary keyword in subgroupForeignCode.d

Use the keyword ForeignCode.d to enter the foreign postal code of the director/trustee's or like official's home address.

Secondary keyword in subgroupPhone.d

Use the keyword Phone.d to enter the telephone number of the director/trustee or like official.

Secondary keyword in subgroupStart-Date.d

Use the keyword Start-Date.d to enter the start date of director's/trustee's or like official's term.

Secondary keyword in subgroupEnd-Date.d

Use the keyword End-Date.d to enter the end date of director's/trustee's or like official's term.

Secondary keyword in subgroupPosition.d

Use the keyword Position.d to enter the position that the director/trustee or like official holds in the registered charity.

The following options are applicable for the keyword Position.d.

  • President
  • The president will be assumed to be the signing officer of the corporation if no signing officer is entered.
  • Vice-president
  • Secretary
  • Treasurer
  • Secretary-treasurer
  • Other (specify)

Secondary keyword in subgroupBus-Activity.d

Use the keyword Bus-Activity.d to specify the profession or sector of activity of the director/trustee or like official.

Secondary keyword in subgroupArmsLength.d

Use the keyword ArmsLength.d to indicate whether or not the director/trustee or like official is at arm's length from all other members of the governing board of the registered charity.

The following options are applicable for the keyword ArmsLength.d.

  • No
  • Yes

Secondary keyword in subgroupSpecify.d

Use the keyword Specify.d to specify the type of gifts in kind. This information will appear on the TP-985.22.

Secondary keywordOngoing-Prog

Use the keyword Ongoing-Prog to describe every ongoing program the registered charity carried on.

Secondary keywordNew-Prog

Use the keyword New-Prog to describe every new program the registered charity carried on.

Keyword in subgroupArea-Programs

Use the keyword Area-Programs to indicate whether the programs were carried out in Canada or outside Canada.

The following options are applicable for the keyword Area-Programs.

  • Outside Canada

Secondary keyword in subgroupMethod.c

If the charity carried on programs, directly or indirectly, outside Canada, use the keyword Method.c to indicate how they were carried out.

The following options are applicable for the keyword Method.c.

  • Employees of charity
  • Volunteers of charity

Secondary keyword in subgroupCountry.c

Use the keyword Country.c to indicate the country where the registered charity managed or co-managed programs.

Secondary keyword in subgroupCIDA-Funds

Use the keyword CIDA-Funds to enter the total amount of funds expended if any of the charity's projects undertaken outside Canada are funded by the Canadian International Development Agency.

Secondary keywordArrangement

Use the keyword Arrangement to indicate whether any of the charity's resources were provided for programs outside Canada under any kind of arrangement including a contract, agency agreement, or joint venture to any other individual or entity.

The following options are applicable for the keyword Arrangement.

  • No
  • Yes

Keyword in subgroupName-Transferee

Use the keyword Name-Transferee to enter the name of the transferee who is either an individual or organization whereby expenditures on activities/programs/ projects carried on outside Canada were transfered.

Secondary keyword in subgroupCountry.ch

Use the keyword Country.ch to identify the country where the charity itself carried on programs or provided any of its resources.

Secondary keyword in subgroupAmt-Transfer

Use the keyword Amt-Transfer to enter the amount transferred to individual or organization.

Secondary keywordExport-Goods

Use the keyword Export-Goods to indicate whether or not the charity's programs include exporting goods outside Canada.

The following options are applicable for the keyword Export-Goods.

  • No
  • Yes

Keyword in subgroupItem.c

Use the keyword Item.c to indicate the item being exported.

Secondary keyword in subgroupValue

Use the keyword Value to indicate value of the item being exported.

Secondary keyword in subgroupDestination

Use the keyword Destination to indicate the city or region where the item is being exported to.

Secondary keyword in subgroupCountry.ex

Use the keyword Country.ex to indicate the country where item being exported to.

Secondary keywordPublicPolicy-Act

A registered charity may carry on public policy dialogue and development activities in furtherance of its stated charitable purposes but must never directly or indirectly support or oppose a political party or a candidate for public office.

Use the keyword PublicPolicy-Act to indicate whether or not the registered charity carried out public policy dialogue and development activities.

The following options are applicable for the keyword PublicPolicy-Act.

  • No
  • Yes

Secondary keywordDesc-Activity

Use the keyword Desc-Activity to describe the charity's public policy dialogue and development activities, and explain how these relate to its charitable purposes.

Secondary keywordFundraising

Use the keyword Fundraising to enter all fundraising methods used by the registered charity during the fiscal period.

The following options are applicable for the keyword Fundraising.

  • Advertisements/posters/flyers
  • Radio or TV commercials
  • Auctions
  • Collection plates/boxes
  • Door-to-door solicitation
  • Draws/lotteries
  • Fundraising dinners/galas/concerts
  • Sales
  • Internet
  • Mail campaigns
  • Planned-giving programs
  • Targeted corporate donations
  • Targeted contacts
  • Telephone solicitations
  • Tournaments/sporting events
  • Walk-a-thons/bike-a-thons
  • Other

Secondary keywordFund-Pymt-Meth

Use the keyword Fund-Pymt-Meth to enter the method of payment to the fundraiser.

The following options are applicable for the keyword Fund-Pymt-Meth.

  • Commissions
  • Bonuses
  • Finder's fees
  • Set fee for services
  • Honoraria
  • Other

Secondary keywordTax-Receipts

Use the keyword Tax-Receipts to indicate whether or not the fundraisers issued tax receipts on behalf of charity.

The following options are applicable for the keyword Tax-Receipts.

  • No
  • Yes

Secondary keywordName-Fundraiser

Use the keyword Name-Fundraiser to enter the name and arm's length status of the external fundraiser.

The following options are applicable for the keyword Name-Fundraiser.

  • No
  • Yes

Keyword in subgroupNR-Donor

Use the keyword NR-Donor to enter the name of the donor who was not a resident in Canada and made a donation of $10,000 or more.

Secondary keyword in subgroupDon-Amt&Type

Use the keyword Don-Amt&Type to enter the value of the donation and specify whether the donor is an organization, a government, or an individual.

The following options are applicable for the keyword Don-Amt&Type.

  • Organization
  • Government
  • Individual

Keyword in subgroupNameQualDonee

Registered charities can make gifts to qualified donees. Qualified donees are organizations that the Income Tax Act allows to issue official tax receipts for income tax purposes for gifts that individuals or corporations make to them.

Use the keyword NameQualDonee to enter the name of each qualified donee.

Secondary keyword in subgroupAsso-Charity

Use the keyword Asso-Charity to indicate whether or not the qualified donee is an associated charity.

The following options are applicable for the keyword Asso-Charity.

  • No
  • Yes

Secondary keyword in subgroupStreet.ch

Use the keyword Street.ch to enter the street of the qualified donees' address.

Secondary keyword in subgroupCity.ch

Use the keyword City.ch to enter the name of the city where the qualified donee is located.

Secondary keyword in subgroupProvince.ch

Use the keyword Province.ch to enter the province where the qualified donee is located.

The following options are applicable for the keyword Province.ch.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut
  • Other (specify)

Secondary keyword in subgroupState.ch

Use the keyword State.ch to enter the state of the qualified donees' address.

Secondary keyword in subgroupCountry.chr

Use the keyword Country.chr to enter the country of the qualified donees' address.

Secondary keyword in subgroupPostCode.ch

Use the keyword PostCode.ch to enter the postal code of the qualified donees' address.

Secondary keyword in subgroupZIPCode.ch

Use the keyword ZIPCode.ch to enter the USA ZIP code of the qualified donees' address.

Secondary keyword in subgroupForeignCode.ch

Use the keyword ForeignCode.ch to enter the foreign postal code of the qualified donees' address.

Secondary keyword in subgroupBusinessNum

Use the keyword BusinessNum to enter the registration or business number (BN) of the qualified donee.

Secondary keyword in subgroupQc-Number

Use the keyword Qc-Number to enter the registration or identification number of the qualified donee.

Secondary keyword in subgroupAmount-Gifts

Use the keyword Amount-Gifts to enter the total amount of the gifts for the fiscal period as well as the amount of designated gifts if any.

The following options are applicable for the keyword Amount-Gifts.

  • Total amount of gifts
  • Amount of designated gifts
  • Amount of gifts-in-kind (specify)

Secondary keywordNonCashGifts

Use the keyword NonCashGifts to enter all the types of non-cash gifts (gifts in kind) the registered charity received during the fiscal period.

The following options are applicable for the keyword NonCashGifts.

  • Artwork/wine/jewellery
  • Building materials
  • Clothing/furniture/food
  • Vehicles
  • Cultural property
  • Ecological property
  • Machinery/equipment
  • Life insurance
  • Medical equipment/supplies
  • Publicly-traded securities
  • Books
  • Mutual funds
  • Privately-held securities
  • Other

Secondary keywordGrants

Use the keyword Grants to indicate whether or not the registered charity made qualifying disbursements by way of grants to non-qualified donees (grantees) in the fiscal period.

The following options are applicable for the keyword Grants.

  • No
  • Yes

Keyword in subgroupGrantee

Use the keyword Grantee to enter information regarding grantees that received grants.

The following options are applicable for the keyword Grantee.

  • Grant to grantee totalling $5,000 or less
  • Grant to grantee totalling more than $5,000

Secondary keyword in subgroupNum-Grantees

Use the keyword Num-Grantees to enter the total number of grantees that received grants totalling $5,000 or less in the fiscal period.

Secondary keyword in subgroupTotal-Amt-Grants

Use the keyword Total-Amt-Grants to enter the total amount paid to grantees that received grants totalling $5,000 or less in the fiscal period.

Secondary keyword in subgroupName-Grantee

Use the keyword Name-Grantee to enter the full name of the non-qualified donee (grantee) that received a grant.

If the charity made several grants to the same grantee, repeat the name of the grantee as many times as needed and report each grant individually.

Secondary keyword in subgroupPurpose

Use the keyword Purpose to describe the charitable purpose of the grant.

Secondary keyword in subgroupDisburse-Amt

Use the keyword Disburse-Amt to enter the amount of non-cash and cash disbursements made to the grantee.

The following options are applicable for the keyword Disburse-Amt.

  • Non-cash disbursements
  • Enter the amount of all non-cash disbursements made to the grantee. Amounts must be the fair market value of the resources in Canadian dollars. Examples of non-cash resources include property, such as land, artwork, equipment, and pharmaceuticals.
  • Cash disbursements
  • Enter the amount of all cash disbursements made to the grantee. Report all amounts in Canadian dollars valued at the time of the expenditure.

Secondary keyword in subgroupCountry-Act

If outside Canada, use the keyword Country-Act to specify the country where the grant activities were carried on.

Secondary keywordDAF

Use the keyword DAF to indicate whether or not the charity held any donor advised funds (DAF) during fiscal period.

The following options are applicable for the keyword DAF.

  • No
  • Yes

Secondary keywordAccounts-Held

Use the keyword Accounts-Held to enter the number of accounts held at the end of the fiscal period.

Secondary keywordDAF-Info

Use the keyword DAF-Info to enter the amount for each of the specified options relating to donor advised funds.

The following options are applicable for the keyword DAF-Info.

  • Value of accounts held at end of fiscal period
  • Donations to DAF accounts received during fiscal period
  • Qualifying disbursements from DAFs during fiscal period

Keyword in subgroupEmployees

Use the keyword Employees to enter the number of permanent, full-time, compensated employees, as well as the number of part-time or part-year employees the registered charity had in the fiscal period.

The following options are applicable for the keyword Employees.

  • Permanent full-time employees
  • Part-time/part-year employees
  • Avg # of employees (TP-985.22)
  • Enter the average number of employees remunerated per day. If the number of employees increases during certain periods, enter the average number of employees per day during these periods.

Secondary keyword in subgroupCompensation

For the ten highest compensated positions in the registered charity during the fiscal period, use the keyword Compensation to enter how many fall within each salary range regardless of the type of work.

For purposes of Quebec form TP-985.22, for the ten highest compensated positions in the registered charity during the fiscal period, use the keyword Compensation to enter how many fall within each salary range regardless of the type of work.

The following options are applicable for the keyword Compensation.

  • $1 - $39,999
  • $40,000 - $79,999
  • $80,000 - $119,999
  • $120,000 - $159,999
  • $160,000 - $199,999
  • $200,000 - $249,999
  • $250,000 - $299,999
  • $300,000 - $349,999
  • $350,000 and over

Secondary keyword in subgroupCompens-Exp

Use the keyword Compens-Exp to enter the total expenditure on compensation for part-time or part-year employees in the fiscal period.

Secondary keywordOfficial-Comp

Use the keyword Official-Comp to indicate whether or not the registered charity compensated any of its directors/trustees or like officials during the fiscal period.

The following options are applicable for the keyword Official-Comp.

  • No
  • Yes

Secondary keywordTransfer.c

Use the keyword Transfer.c to indicate whether or not the registered charity transferred some of its income or assets to individuals and/or organizations not at arm's length to the registered charity.

The following options are applicable for the keyword Transfer.c.

  • No
  • Yes

Secondary keywordFinancial-Prep

Use the keyword Financial-Prep to indicate if the financial information reported was prepared on an accrual or cash basis.

The following options are applicable for the keyword Financial-Prep.

  • Accrual
  • Choose this option if the financial information is reported on an accrual basis.

    The accrual basis records revenue in the fiscal period in which the registerd charity earned it, even if the registered charity receives the revenue after the end of the fiscal period. Similarly, the expenditures are recorded in the fiscal period in which the charity incurred them, even if the charity pays the bill in the following fiscal period.

  • Cash
  • Choose this option if the financial information is reported on a cash basis.

    The cash basis records only revenue or expenditures the registered charity actually received or paid during the fiscal period.

Secondary keywordAssets.c  ALT-J 

Use the keyword Assets.c to report the assets of the registered charity.

The following options are applicable for the keyword Assets.c.

  • Cash, bank accounts and short-term investments
  • Cash includes cash on hand and on deposit, while short-term investments include treasury bills and term deposits.
  • Cash and bank accounts
  • Short-term investments
  • Amounts receivable from NAL parties
  • Include amounts such as loans, mortgages or advances owed to the registered charity by its founders, directors/trustees/employees or members.
  • Amounts receivable from others
  • Include such amounts as loans, mortgages, and amounts connected to the sale of goods and services.
  • Investments in NAL parties
  • Include amounts such as limited partnership investments, shares and investments in Canadian or foreign related corporations that the registered charity has invested with founders, directors/trustees, non-arm's length employees or members.
  • Inventory
  • Land/buildings in Canada
  • Land/buildings in Canada for charitable programs or admin.
  • Land/buildings in Canada for other purposes
  • Land/buildings outside Canada
  • Long-term investments
  • Include such amounts as stocks, notes, bonds and other securities.
  • Capital assets in Canada
  • Include amounts such as equipment, vehicles, computers and furniture and fixtures. A registered charity will report its capital assets at their book value (accrual basis) or at the cost to the registered charity (cash basis).
  • Capital assets outside Canada
  • Accumulated amortization
  • Assets not used in charity programs
  • Other assets
  • Impact investments
  • 10 year gifts
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordLiabilities.c  ALT-J 

Use the keyword Liabilities.c to report the liabilities of the registered charity.

The following options are applicable for the keyword Liabilities.c.

  • A/P and accrued liabilities
  • Include amounts owing including salaries, current portion of long-term debt obligations such as loans, mortgages, notes and payments due for goods and services rendered. Also include any contributions, gifts, and grants payable for charitable programs.
  • Deferred revenue
  • Enter the total of amounts received by the charity to pay for goods and services not yet provided (accrual basis only).
  • Amounts owing to NAL parties
  • Enter the total of amounts owing to non-arm's length parties including advances, loans, notes or mortgages owing to founders, directors/trustees, non-arm's length employees or members.
  • Other amounts payable
  • Enter the total amount owing to persons or organizations for goods and services purchased or for the portion of a government grant that the organization must repay.
  • Other liabilities
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordRevenue.c  ALT-J 

Use the keyword Revenue.c to report the revenue of the registered charity.

The following options are applicable for the keyword Revenue.c.

  • Tax-receipted gifts
  • Total amount of all gifts for which tax receipts were issued or will be issued by the registered charity during the fiscal period. Do not include gifts received from other registered charities.
  • 10 year gifts received
  • Gifts received from other charities
  • Total amount of gifts received from other registered charities. Do not include grants from other registered charities that are given for specific purposes.
  • Specified gifts rec. from other charities
  • Other gifts
  • Total amount of all other gifts for which an official donation receipt was not issued.
  • Revenue from federal government
  • Total revenue received or earned from the federal government. This should include federal government grants, contributions and contracts for goods and services provided directly to the federal government or on its behalf.
  • Revenue from prov./terr. government
  • Total revenue received or earned from provincial/territorial governments. This should include provincial/territorial government grants, contributions and contracts for goods and services provided directly to these governments or on their behalf.
  • Revenue from munic./reg. government
  • Total revenue received or earned from municipal/regional governments. This should include municipal and regional government grants, contributions and contracts for goods and services provided directly to these governments or on their behalf.
  • Tax-receipted revenue from outside Canada
  • Non tax-receipted revenue from outside Canada
  • Interest and investment income received or earned
  • Total interest and other investment income the registered charity received or earned during the fiscal period such as interest from bank accounts, mortgages, bonds and loans.
  • Interest and investment income from impact investments
  • Interest and investment income from NAL persons
  • Gross proceeds from disp. of assets
  • Gross amount received upon disposition of assets.
  • Net proceeds from disp. of assets
  • Net gain or loss upon disposition of assets.
  • Rental income (land and building)
  • Gross income received or earned by the registered charity from renting land and buildings. Any income the registered charity earned from leasing out equipment or other resources should be reported as other revenue.
  • Memberships, dues, association fees
  • Total revenue received from memberships, dues, and association fees for which the registered charity did not issue tax receipts.
  • Revenue from fundraising
  • Total amount of revenue from fundraising activities. Include gross amounts the registered charity received from activities it carried on as well as gross amounts received directly by contracted fundraisers.
  • Revenue from sale of goods & serv.
  • Gross revenue received from sale of all goods and services provided to individuals or organizations.
  • Other revenue
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordExpenditures.c  ALT-J 

Use the keyword Expenditures.c to report the expenditures of the registered charity.

The following options are applicable for the keyword Expenditures.c.

  • Advertising and promotion
  • Travel and vehicle
  • Total amount paid or incurred for travel and vehicle expenses such as travel and accomodation costs, vehicle costs such as gas, repairs, upkeep, and lease payments.
  • Interest and bank charges
  • Licences, memberships and dues
  • Office supplies and expenses
  • Total amount paid or incurred for office supplies and expenses including amounts such as postage, minor equipment purchases, meeting expenses and the cost of preparing and distributing annual reports.
  • Occupancy costs
  • Total amount paid or incurred for occupancy costs including amounts such as rent, mortagage payments, maintenance and repairs, utilities, taxes, and all other costs related to maintaining premises used by the registered charity.
  • Professional & consulting fees
  • Total amount paid or incurred for professional and consulting fees, including amounts such as legal, accounting and fundraising fees.
  • Education & training
  • Total amount paid or incurred for education and training for staff and volunteers, including amounts such as cost of courses, seminars and conferences.
  • Salaries & wages, benefits, honoraria
  • Donated goods
  • Purchased supplies & assets
  • Include all supplies and assets purchased in the fiscal period. Do not include capitalized assets.
  • Amortization of capitalized assets
  • Research grants and scholarships
  • Other expenditures
  • Charitable programs expenditures
  • Management & administrative exp.
  • Enter the part of the amount on line 4950 of the T3010 that represents management and administrative expenditures. Include all expenditures related to the overall management and administration of the registered charity.
  • Fundraising expenditures
  • Enter the part of the amount on line 4950 of the T3010 that represents fundraising expenditures. Include expenditures for conducting fundraising activities, including salaries and overhead costs, promotional materials, and campaign supplies.
  • Other activity expenditures
  • Gifts to qualified donees
  • Enter the total expenditures for all gifts to qualified donees. Exclude any specified gifts or enduring property transferred to qualified donees.
  • Grants to non-qualified donees
  • Specified gifts
  • Qualif. disbursements to donees
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordOtherInfo

Use the keyword OtherInfo to enter other required information of the registered charity.

The following options are applicable for the keyword OtherInfo.

  • Property not used in charitable programs
  • Enter the value of all property (including investments, rental properties) not used in charitable programs.
  • Expenditures on programs outside Canada
  • Total expenditures for programs carried on outside Canada during the fiscal period. Include expenditures made directly by the registered charity to carry on programs and payments made to other individuals or organizations to carry on the programs on behalf of the registered charity. Do not include gifts made to qualified donees.
  • Gross rev. collected by contr. fundraisers
  • Amounts paid/retained by contr. fundraisers
  • Total of any amounts the registered charity paid directly to contracted fundraisers, plus any amounts that the contracted fundraisers retained before giving the balance of the funds to the registered charity.
  • Amount accumulated on property
  • If the registered charity has the CRA's written permission to accumulate property, enter the amount accumulated this fiscal period, including income earned on previously accumulated funds.
  • Amount spent on accumulated property
  • If the registered charity has the CRA's written permission to accumulate property, enter the amount spent this fiscal period.
  • Tax-receipted non-cash gifts
  • Tax-receipted tuition fees
  • Tax-receipted ten-year gifts
  • Tax-receipted bequests
  • 10-year gifts/bequests to reduce disb. quota
  • Enter the amount of ten-year gifts or bequests that were spent during the fiscal period if the registered charity received tax-receipted ten-year gifts or bequests in a previous fiscal period that were excluded from its disbursement quota.
  • Special reduction to disbursement quota

Keyword in subgroupQc-OtherInfo

Use the keyword Qc-OtherInfo to enter other required information of the registered charity for purposes of Quebec information return TP-985.22.

The following options are applicable for the keyword Qc-OtherInfo.

  • Tax-receipted tuition fees
  • Receipts for reg. revenue clearly identified
  • Receipts for reg. revenue not clearly ident.
  • Gifts of property with FMV > $50 returned to donor
  • Accepted donation if donation then made to non-qual. donee
  • Gift of qualified property
  • Gift of works of art
  • Gift of non-qualifying security
  • Gift of building intended for cultural purp.
  • Gift of a purchase option
  • Remuneration paid to individuals
  • Bursaries/scholarships paid to individuals
  • Reduction granted (adjusted disbursement quota)
  • Amount deemed spent on activities
  • Benefit (participation in workshop, seminar)
  • Other (specify)

Secondary keyword in subgroupReason.c

Use the keyword Reason.c to explain why the receipts issued for the sale of goods and services or the rental of the organization's assets are not clearly distinguishable from official donation receipts.

Secondary keyword in subgroupAmount.qc

Use the keyword Amount.qc to enter the amount relating to other required information for purposes of Quebec information return TP-985.22.

Secondary keyword in subgroupOfficialReceipt

If the organization is a charity and has accepted a donation made on the explicit or implicit condition that it itself make a donation to a person, association, organization, circle or club that is not a qualified donee, has it issued an official receipt for this donation?

The following options are applicable for the keyword OfficialReceipt.

  • Yes
  • No

Keyword in subgroupQc-Accum-Prop

Use the keyword Qc-Accum-Prop to enter information relating to the accumulation of property with Revenu Québec's authorization.

Secondary keyword in subgroupAmount.q

Use the keyword Amount.q to enter the amount relating to Quebec accumulated property information.

The following options are applicable for the keyword Amount.q.

  • Accumulated property - beginning of year
  • Accumulated property - current year
  • Accumulated property used in current year
  • Accumulated property not used as intended

Keyword in subgroupAssocCharity

Use the keyword AssocCharity to enter the name of the associated charity.

Secondary keyword in subgroupRegistration#.c

Use the keyword #.C to enter the registration number of the associated charity.

Secondary keywordNonqual-Sec

Use the keyword Nonqual-Sec to indicate whether or not the registered charity acquired a non-qualifying security.

The following options are applicable for the keyword Nonqual-Sec.

  • No
  • Yes

Secondary keywordProperty-Used

Use the keyword Property-Used to indicate whether or not the charity allowed the donor to use any of the charity's property during the fiscal period.

The following options are applicable for the keyword Property-Used.

  • No
  • Yes

Secondary keywordOth-TaxReceipts

Use the keyword Oth-TaxReceipts to indicate whether or not the charity issued tax receipts for donations on behalf of another organization.

The following options are applicable for the keyword Oth-TaxReceipts.

  • No
  • Yes

Secondary keywordPartner-Holdings

Use the keyword Partner-Holdings to indicate whether or not the charity had direct partnership holdings at any time during the fiscal period.

The following options are applicable for the keyword Partner-Holdings.

  • No
  • Yes

Secondary keywordAvgValue-Inv

The average value of investment property not used directly for charitable programs or administration during the 24 months before the beginning of the fiscal period will be reported on line 5900.

The average value of investment property not used directly for charitable programs or administration during the 24 months before the end of the fiscal period will be reported on line 5910.

Use the keyword AvgValue-Inv to enter this information.

The following options are applicable for the keyword AvgValue-Inv.

  • 24 months before beg. of fiscal period
  • 24 months before end of fiscal period

Keyword in subgroupFoundation

Use the keyword Foundation to indicate whether the foundation is private or public.

The following options are applicable for the keyword Foundation.

  • Private foundation
  • Public foundation

Secondary keyword in subgroupControl

Use the keyword Control to indicate whether the foundation acquired control of a corporation.

The following options are applicable for the keyword Control.

  • No
  • Yes

Secondary keyword in subgroupNameCorp.c

The keyword NameCorp.c is used to enter the name of the corporation that was subject to an acquisition of control by the foundation.

Secondary keyword in subgroupIdentNumber.c

The keyword IdentNumber.c is used to enter the identification number of the corporation that was subject to an acquisition of control by the foundation.

Secondary keyword in subgroupDebts

Use the keyword Debts to indicate whether the foundation incurred debts other than those for current operating expenses, in purchasing or selling investments, or in administering charitable programs, at any time during the fiscal period.

The following options are applicable for the keyword Debts.

  • No
  • Yes

Secondary keyword in subgroupRestrict-Funds

Use the keyword Restrict-Funds to enter the value of the restricted funds held at the end of the fiscal period and the portion of the amount that the foundation was not permitted to spend due to a funder's written trust or direction.

The following options are applicable for the keyword Restrict-Funds.

  • Restricted funds held at end of fiscal period
  • Portion of restricted funds not permitted to spend

Secondary keyword in subgroupNonqual-Inv

Use the keyword Nonqual-Inv to indicate whether the private foundation held any shares, rights to acquire shares, or debts owing to it that meet the definition of non-qualified investment, at any time during the fiscal period.

The following options are applicable for the keyword Nonqual-Inv.

  • No
  • Yes

Secondary keyword in subgroupShares

Use the keyword Shares to indicate whether or not the foundation owns more than 2% of any class of shares of a corporation at any time in tax year. If "yes", attach form T2081 - Excess Corporate Holdings Worksheet for Private Corporations.

The following options are applicable for the keyword Shares.

  • No
  • Yes

Secondary keywordPrev-Yr-Info.c  ALT-J 

Use the keyword Prev-Yr-Info.c to enter previous year information that is required for Quebec information return TP-985.22.

The following options are applicable for the keyword Prev-Yr-Info.c.

  • Total amount accumulated on property
  • Total amount spent on accumulated property
  • Gifts from others (excl. specified gifts)
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordPayment-Encl

If there is a net shortfall, a special tax equal to the shortfall must be paid to Revenu Québec within six months of the end of the fiscal period.

Use the keyword Payment-Encl when a partial payment of special tax owed is enclosed with the Quebec information return (TP-985.22) being filed.

The following options are applicable for the keyword Payment-Encl.

  • Yes
  • No

Keyword in subgroupContactName.e

Use the keyword ContactName.e to enter the last name of the person who completed the TP-985.22 information return or name of the corporation that the person completing the return represents.

Secondary keyword in subgroupFirstName.e

Use this keyword to enter the first name of the individual.

Secondary keyword in subgroupStreet.e

Use the keyword Street.e to enter the street name.

Secondary keyword in subgroupSuite.e

Use the keyword Suite.e to enter the suite number. If this is entered, DT Max will print the hash sign, "#" and the number. Do not enter the word "SUITE" or "#". If nothing is entered, DT Max will understand that there is no relevant suite number and will not print anything.

Secondary keyword in subgroupCity.e

Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.

Secondary keyword in subgroupProvince.e

Use the keyword Province.e to select the province.

The following options are applicable for the keyword Province.e.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

Secondary keyword in subgroupState.e

Use the keyword State.e to select the state.

Secondary keyword in subgroupCountry.e

Use the keyword Country.e to select the country.

Secondary keyword in subgroupPostCode.e

Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.

Secondary keyword in subgroupZIPCode.e

Use the keyword ZIPCode.e to enter the zip code.

Secondary keyword in subgroupFor-Post.e

Use the keyword For-Post.e to enter the foreign postal code.

Secondary keyword in subgroupPhone.e

Use the keyword Phone.e to enter the telephone number of the person.

Disbursement

A disbursement excess exists if an amount spent by the organization to carry out its objectives exceeds the disbursement quota. All or part of the expenditures may be used to offset a disbursement shortfall for the previous fiscal period. The balance (net excess) may be carried forward and used to offset a disbursement shortfall in the next five fiscal periods.

Use the keyword Disbursement to enter information about the net excess.

The following options are applicable for the keyword Disbursement.

  • Net excess - registered charity
  • Net excess - recognized organization

Secondary keywordAmount-CF.disb  ALT-J 

Use the keyword Amount-CF.disb to enter the net excess that has been carried forward from previous years, and which may be used to offset a disbursement shortfall in the current year if applicable.

The following options are applicable for the keyword Amount-CF.disb.

  • 1st prior year
  • 2nd prior year
  • 3rd prior year
  • 4th prior year
  • 5th prior year
Use [Alt-J] to enter different values for other jurisdictions.

Secondary keywordAmount-CB.disb  ALT-J 

Use the keyword Amount-CB.disb to enter the amount of current year net excess that has been carried back to previous years to offset a disbursement shortfall. Use [Alt-J] to enter different values for other jurisdictions.