In November of 2013, the Canada Revenue Agency (CRA) Charities
Directorate provided new resources on the process for updating and
changing information relating to a charity. This serves as an
important reminder to charities that keeping their records up to
date with government regulators, such as CRA or their applicable
corporate registry, is very important. Not only is it a legal
requirement, it is necessary in order to ensure that the charity
receives any relevant government notices – some of which may
require immediate action on the part of the organization.
The Charities Directorate can only discuss a charity's file
with the individuals who are listed on the file as representing the
charity. It is, therefore, important for the charity to have
the most recent and accurate information available on file with the
CRA for directors, trustees and other officials. This
information can be submitted with the charity's annual
registered charity information return. In addition, written
requests to add directors, trustees or other officials can be made
during the fiscal period. The CRA should also be informed in
writing if a director, trustee or official no longer represents the
charity. The Charities Directorate also requires a
consent form from a charity authorizing a representative to
communicate with the CRA for charity-related matters.
Incorporated charities are also required to maintain up to date
records with their corporate registry. This is done by filing
accurate annual corporate returns each year, and by filing
appropriate notices of change when necessary.
Keeping your information up to date is particularly important
for organizations that are federally incorporated and filing
articles of continuance with Industry Canada pursuant to the Canada
Not-for-Profit Corporations Act. Any notices related to
continuances will be sent to the corporation based on the address
that is on file. If that information is not up to date, then
organizations risk missing important information from Industry
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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Under the Income Tax Act, the Employment Insurance Act, and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions or GST.
Under the Income Tax Act, the Employment Insurance Act, the Canada Pension Plan Act and the Excise Tax Act, a director of a corporation is jointly and severally liable for a corporation's failure to deduct and remit source deductions.
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