Summary Policy

Date
October 25, 2002 (Revised February 23, 2004)

Reference Number
CSP - R09

Key Words
Return - Registered Canadian Amateur Athletic Association (RCAAA)

Under the Income Tax Act, a RCAAA must file a completed copy of Form T2052, Registered Canadian Amateur Athletic Association Return of Information and a completed copy of Form T2, T2 Corporation Income Tax Return, including any required attachments, within six months of the association's fiscal period end.

• Fiscal, CSP-F04.
• Non-Profit Organization, CSP-N03.
• RCAAA, CSP-R01.
• Registered Canadian Amateur Athletic Association Return of Information, T2052.
• T2 Corporation Income Tax Return, T2.
• T2 Corporation - Income Tax Guide, T4012.
• Non-Profit Organizations, IT-496.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 149(1)(l) and ss. 149(12).
• Income Tax Regulations, C.R.C. 1978, c. 945, ss. 216(1).