Articles & Cases
CRA Documents and Cases involving Canadian Registered Charities Operating Abroad and International Development
May 26, 2007
The Canada Revenue Agency has hundreds of forms and documents that are relevant to Canadian charities operating outside of Canada on their website. Some people find the website confusing or overwhelming. The documents below are the ones most frequently accessed by Canadian registered charities that are provided by the CRA and that are relevant to Canadian Charities Operating Abroad and Canadian charities conducting International Development Activities.
RC4106 Registered Charities: Operating Outside Canadadf
Charities in the International Context
RC4108 Registered Charities and the Income Tax Act
RC4143 Registered Charities: Community Economic Development Programs
IC78-10R4 Books and Records Retention/Destruction
RC4409 Keeping Records
IC84-3R5 Gifts to Certain Charitable Organizations Outside Canada
Attachment to IC84-3R5, Gifts to Certain Charitable Organizations Outside Canada
IT110R3 Gifts and Official Donation Receipts
T3010A Registered Charity Information Return
T1235 Directors/Trustees Worksheet
T1236 Qualified Donees Worksheet
CRA information letters dealing with Canadian charities Operating Abroad and International Development
Selected CRA Information Letters Dealing with Charities Operating Abroad
Cases dealing with Canadian Charities operating Abroad
Canadian Cases dealing with Canadian Registered Charities operating Abroad
Some other general resources from CRA with respect to Canadian registered charities:
CRA Main Charities Page:
http://www.cra-arc.gc.ca/tax/charities/menu-e.html
T4063 Registering a Charity for Income Tax Purposes
http://www.cra-arc.gc.ca/E/pub/tg/t4063/t4063eq.html
T4033A Completing the Registered Charity Information Return
http://www.cra-arc.gc.ca/E/pub/tg/t4033a/t4033a-e.html
T2050 Application to Register a Charity Under the Income Tax Act
http://www.cra-arc.gc.ca/E/pbg/tf/t2050/t2050-01e.pdf
For further information on legal resources for Canadian Non-Profits and Charities please visit http://www.blumbergs.ca/non_profit.php
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If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg at mark@blumbergs.ca or at 416-361-1982 x. 237