BR23. Does a charity have to calculate payroll deductions? | DC23. Un organisme de bienfaisance doit-il calculer des retenues sur la paie?
BR23. Does a charity have to calculate payroll deductions?
Short answerMore…If your charity has employees, you have payroll deduction obligations.
For information about payroll deductions, see Canada Revenue Agency’s payroll information.
BR22. When setting up and maintaining books and records for our charity, do I have to allow for GST/HST? | DC22.Lors de la mise en place et de la tenue des registres et des livres de comptes pour notre organisme de bienfaisance, dois-je prévoir la TPS/TVH
BR22. When setting up and maintaining books and records for our charity, do I have to allow for GST?
Short answerYes, in most cases you do have to allow for GST/HST.
BR21. Do we have to get an audit done on the financial statements included with the T3010? | DC21. Devons-nous faire effectuer une vérification des états financiers inclus dans le formulaire T3010?
BR21. Do we have to get an audit done on the financial statements included with the T3010?
BR20. Our charity’s fiscal year just ended. How soon do we have to submit our return and what needs to be included? | DC20. L’année financière de notre organisme de bienfaisance vient de se terminer. Quand devons-nous faire notre déclaration et que doit-o
BR20. Our charity’s fiscal year just ended. How soon do we have to submit our return and what needs to be included?
Short answerYou have six months to file and you must include a Registered Charity Information Return and the Registered Charity Basic Information Sheet (form T3010B). Failure to file on time may result in a charity being deregistered.
BR19. Our computer crashed and it looks like all our records may have been lost. What should we do? | DC19. Notre ordinateur est tombé en panne et il semble que nous ayons perdu tous nos documents. Que devrions-nous faire?
BR19. Our computer crashed and it looks like all our records may have been lost. What should we do?
Short answerDo all you can to retrieve them: ask a computer specialist to see if the records can be retrieved; load your back-up files; reconstruct missing pieces from your hard copies. When these routes have been used to the fullest and you’re still missing records, contact the Canada Revenue Agency which may be able to provide copies of your records held by the CRA.
BR17. Why is it so important for my charity to maintain adequate books and records? | DC17. Pourquoi est-il si important que mon organisme de bienfaisance tienne des registres et livres de comptes suffisants?
BR17. Why is it so important for my charity to maintain adequate books and records?
Short answerThere are many good reasons to maintain adequate books and records:
BR16. What happens if a charity’s records are inadequate | DC16. Que se passe-t-il si les registres d’un organisme de bienfaisance sont insuffisants?
BR16. What happens if a charity’s records are inadequate?
Short answerKeeping inadequate records may risk your registration as a charity. If a charity’s records are considered inadequate, the Minister may
BR15. What does the Canada Revenue Agency mean by “adequate” books and records? | DC15. Que veut dire l’Agence du revenu du Canada par registres et livres de comptes « suffisants »?
BR15. What does the Canada Revenue Agency mean by “adequate” books and records?
Short answerYour charity must keep books and records (located at the Canadian address that CRA has on file) adequate enough to verify official donation receipts issued, income received, and expenses made.