Summary Policy

Date
September 3, 2003 (Revised September 13, 2005)

Reference Number
CSP - F09

Key Words
Financial statements

Policy Statement

Registered charities and registered Canadian amateur athletic associations must attach financial statements to their annual information returns.

Financial statements consist of a statement of assets and liabilities and a statement of revenue and expenditures for the fiscal period.

Under the Income Tax Act, the CRA can provide to anyone that requests it, a copy of the financial statements required to be filed with the Registered Charity Information Return, T3010A.

References

• Books and Records, CSP - B01.
• Confidentiality, CSP-C12.
• Return - Registered Canadian Amateur Athletic Association, CSP - R09.
• Return - Registered Charity Information Return, CSP - R10.
• Completing the Registered Charity Information Return, T4033A.
• Registered Canadian Amateur Athletic Association Return of Information, T2052.
• Registered Charity Information Return, T3010A.
• Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, para. 241(3.2)(f).