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.