BR6. Our previous treasurer has our books and records for the last fiscal period and has refused to return them. As a result, we cannot obtain the necessary information to file our T3010. What should we do?
Your charity remains responsible for maintaining adequate books and records and for meeting its filing requirements. If a legal means is necessary to obtain the documentation from the last treasurer, you may want to keep the Canada Revenue Agency informed of the steps you are taking.
RC20. Does CRA have an established application review process.
Yes. CRA has recently (June 2011) updated its procedures for reviewing applications for charitable registrations.
For more detailed information see:Canada Revenue Agency - Application Review Process
There is no legal requirement under the Income Tax Act that a Canadian charity have resident Canadian directors.
S27. What if a person wants to make a charitable donation to honour another person, in memory of a deceased person, or to make a gift to another person; for example the gift of digging a well in a poor village in Africa?
Many charities have programs that create this kind of charitable donation. If a person wishes to dedicate a gift to another person or make a donation in their name, then they may arrange for that person to receive a Charity Gift Card.