Guidance

Reference number
CG-008

Issued
August 15, 2011

This guidance replaces Summary policy CSP-C12, Confidentiality – Income Tax Act.

Summary

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

The Act makes specific exceptions, however, to allow the CRA to make available to the public certain information about registered or previously-registered charities.

Status

General information on a registered or previously registered charity, including its status, is available to the public in the form of a searchable list in the List of charities.

Information return (Form T3010)

The information contained in the public portion of a registered charity's information return is available to the public. This information is made available in the List of charities and is also available in other formats upon request.

Other specific exceptions

The CRA may 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 of National Revenue by a charity in its application for registration as a charity under the 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• if the registration of a charity has been revoked or annulled, a copy of the entirety of, or any part of, any letter sent by or on behalf of the Minister to the charity relating to the grounds for the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)
• an application by the charity, and information filed in support of the application, for re-designation as a charitable organization, private foundation, or public foundation; for designation as associated charities; and, for the permission to accumulate property

The CRA may provide this information upon request.

References

• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1 (14) and (15) and 241(3.2)