In this piece CRA identifies certain common mistakes in how registered Canadian charities that were incorporated in Ontario and subject to the Ontario Corporations Act file Form RC232-WS or Form RC232. This directors/officer worksheet is filed with their T3010B Registered Charity Information Return.
This is another note that we learn from the Charities Directorate mailing called RC296E What’s the Scoop 2010 or the French version at RC296F En exclusivité 2010 Renseignements pour les organismes de bienfaisance enregistrés
“Filing reminders for Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, and Form RC232, Ontario Corporations Information Act Annual Return
Since January 2009, registered charities incorporated in Ontario and subject to the Ontario Corporations Act may file Form RC232-WS or Form RC232 with their T3010 Registered Charity Information Return. Over the past year, we have been reviewing the submitted RC232-WS and RC232 and have identified the following common filing errors. It is a charity’s responsibility to provide complete and accurate information when filing its annual return. Failure to provide this information may result in follow-up
action from either the Canada Revenue Agency or the Ministry of Government Services for the Province of Ontario.
1. Form RC232-WS, Part 8 – not completed
Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, is a blended form that collects corporate information for the Province of Ontario and the CRA under the authority of the Corporations Information Act and the Income Tax Act. Part 8 of Form RC232-WS collects director/officer information for CRA purposes only. The information is confidential and will not be transmitted to the Government of Ontario. To fulfill your filing obligation with the CRA, Part 8 must be completed.
2. Forms RC232-WS and RC232 – filed without Form T3010B
The CRA will accept forms RC232-WS and RC232 only if they are filed with a Form T3010B, Registered Charity Information Return. If a charity wants to change the information for its directors or corporate
officers at another time during the year, it must contact both the CRA and ServiceOntario.
3. Forms RC232-WS and RC232 – street name in Part 7 not completed
When completing the address information note that the Street name, Rural Route, P.O. Box, City, and Country are mandatory pieces of information for the address fields. In particular, when completing
address information for a Director or Officer in Part 7, remember to provide the Street name, Rural Route or P.O. Box in the “Street Name” field 731.
4. Forms RC232-WS and RC232 – “Elected/Appointed” is left blank when ceasing the name of a director/officer in Part 7
When removing the name of a director or officer, a charity must enter the date elected/appointed and a cease date for all the director/officer positions shown for that individual.
5. Form RC232-WS – changes to the name of a director/officer are not correctly done
When changing the name of a director or officer, do not white out, scratch the name out, or write “Delete” over the information in Part 7. The way to change the name of a director or officer is as
1. Enter a cease date for all director/officer positions shown for that individual.
2. Photocopy the blank page included with Form RC232-WS for each individual for which changes are being made.
3. Complete a blank Part 7 and Part 8 with the new director/officer information.”
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.