DQ9. Is there any information available to help registered charities figure out their disbursement quotas?

DQ9. Is there any information available to help registered charities figure out their disbursement quotas?

Yes. There is valuable information about the disbursement quota in the Canada Revenue Agency’s Guide T4033-1-10e. It is available at www.cra-arc.gc.ca/E/pub/tg/t4033-1. Pages 23, 24 and 25 deal specifically with disbursement quotas, and set outincluding how to calculate the disbursement quota and examples.

See also a CRA document entitled Meeting the Disbursement Quota, which contains a helpful checklist. It can be found at www.cra-arc.gc.ca/chrts-gvng/chrts/chcklsts/dqb-eng.html. The checklist is for the charity’s use only and should not be filed with the charity’s return.