In June 2016, the Canada Revenue Agency ("CRA")
introduced two new web forms that give the public much greater
access to information about Canadian charities by allowing
individuals to make online requests for documents and information
The first form, the Charities Listings request form, allows the
public to request electronic versions of data that was previously
accessible through the general Charities Listings web page.
However, it appears that this new form will allow the public to
request customized, aggregate data combined from several different
options, including, for example, a list of charities registered
with either an education, health, public welfare, or religious
purpose. Information can also be requested by type of charity,
location, and status (whether registered, revoked, or other).
This information was previously available online, but users did not
have access to aggregate data. In the past, charities were only
searchable by name and status. Upon making a request, the
data will be provided in Comma-Separated Values (CSV) format and
will be sent by email, mail, or CD-ROM, depending on the size of
the file. Individuals are not required to list the name of their
organization when making a request.
The second form, the Request for registered charity information,
allows the public to request information that was not previously
available through the general Charities Listings web page. This
form contains a list of the most "commonly requested
documents" and contains a box where other documents, not
specifically listed on the form, can be requested. To use this
form, individuals must specify a particular charity (i.e., there is
no option to obtain aggregate data). The commonly requested
documents are as follows:
Form T2050, Application to Register a Charity Under the
Income Tax Act;
Governing documents (i.e., Letters Patent, Articles of
Notification of registration as a charity;
Letters relating to the grounds for revocation; and
It appears as though an authorized representative of a charity
can also use this form to make online requests for information
about their charity that is not part of the public record. CRA has
not provided any details regarding how long it will need to fill
These two new forms clearly allow greater public access to
information about charities and can be seen as reducing barriers to
accessing data about the sector, which was an issue that was raised
in the 2016 pre-Budget consultation process. Nevertheless,
some potential new concerns arise, such as whether there will be
adequate protection of the personal information of directors and
other individuals involved with charities. CRA has indicated at the
top of each form that personal information is protected under the
Privacy Act (Canada) and that privacy complaints can be
made to the Privacy Commissioner of Canada.
*The authors would like to
recognize Abid Ahmed, Miller Thomson LLP summer law student, for
his assistance in preparing this article.
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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