Summary Policy

Date
June 9, 2003 (Revised September 13, 2005)

Reference Number
CSP - C12

Key Words
Confidentiality - Income Tax Act

The confidentiality provisions of the Income Tax Act prevent the Canada Revenue Agency (the "CRA") from discussing the affairs of a particular organization without the consent of an authorized representative.

Under the Act, the information contained in the public portion of a registered charity's information return is available to the public. The CRA can also provide to any person the following information relating to a charity that at any time was a registered charity:

• a copy of the charity's governing documents, including its statement of purpose;
• any information provided in prescribed form to the Minister by a charity in its application for registration as a charity under the Income Tax Act;
• the names of the persons who at any time were the charity's directors/trustees and the periods during which they were its directors/trustees;
• a copy of the notification of the charity's registration, including any conditions and warnings;
• if the registration of a charity has been revoked or annulled, a copy of the entirety of or any part of any letter sent by or on behalf of the Minister to the charity relating to the grounds for the revocation or annulment;
• financial statements required to be filed with an annual information return;
• a copy of the entirety of or any part of any letter or notice by the Minister to the charity relating to a suspension or an assessment of tax or penalty (other than the amount of a revocation tax); and
• an application by the charity and information filed in support of the application for special status or an exemption under the Act (e.g. permission to accumulate funds).

A list of currently registered charities, a list of newly registered charities and a list of recently revoked charities are available to the public on the CRA Charities Directorate Web site.

• Confidentiality, CIL-2000-011.
• Registered Charities and the Income Tax Act, RC4108.
• Completing the Registered Charity Information Return, T4033A.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(15) and 241(3.2).