The Corporate Tax Administration for Ontario (CTAO) is an agreement between the federal and Ontario governments to carry out a harmonized federal and Ontario corporate income tax administration.

For more information see Single Administration of Ontario Corporate Tax.

Registered charities that are incorporated, continued, or amalgamated in the province of Ontario and subject to the Ontario Corporations Act can meet both provincial and federal tax and corporate filing requirements at the same time.

Registered charities no longer receive a Corporations Information Act Annual Return from the province of Ontario. Instead, a pre-populated Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, is included with their Registered Charity Information Return package.

The Corporations Information Act Annual Return (CIA AR) is an information return required by the Ontario government to collect information under the Corporations Information Act for the purpose of maintaining a public database of corporate information with the Province of Ontario.

Some registered charities in Ontario do not have to file the CIA AR either because they are co-operatives, or because the legislation under which they are incorporated states that they are not subject to the Corporations Act or the Corporations Information Act.

Registered charities may have other provincial filing requirements, such as filing documents with the Office of the Public Guardian and Trustee under the Charities Accounting Act. For more information, visit ServiceOntario.

No. Ontario business and non-profit corporations also have the option to file a stand-alone CIA AR through one of the service providers that have a contract with the Government of Ontario. For a list of service providers, visit ServiceOntario.

If a registered charity chooses to file its CIA AR through the service provider, then it must also file Form T1235, Directors/Trustees and Like Officials Worksheet, and Form T3010, Registered Charity Information Return, with the CRA.

For fiscal periods ending on or after January 1, 2013, registered charities that are incorporated, continued, or amalgamated in the province of Ontario and subject to the Ontario Corporations Act, can file in one of the following ways:

• Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, and Form T1235, Directors/Trustees and Like Officials Worksheet, with Form T3010, Registered Charity Information Return

• Form RC232, Ontario Corporations Information Act Annual Return, and Form T1235, Directors/Trustees and Like Officials Worksheet, with Form T3010, Registered Charity Information Return

• Form T1235, Directors/Trustees and Like Officials Worksheet, with Form T3010, Registered Charity Information Return, with the CRA; and Form RC232, Ontario Corporations Information Act Annual Return, with a service provider that has a contract with the Government of Ontario

The CRA collects information from Forms RC232-WS and RC232 when they are filed with Form T3010, Registered Charity Information Return.

If a registered charity wants to change its director and/or officer information before the end of a fiscal period, it must contact ServiceOntario.

Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, is the form used by the CRA to collect corporate information for the province of Ontario only, under the Corporations Information Act.

The worksheet contains pre-printed information from the province of Ontario [Ministry of Government and Consumer Services (MGCS) public record]. All information collected for the province of Ontario is sent by the CRA to the Government of Ontario.

A registered charity should use Form RC232-WS to confirm the pre-populated information or make changes to the information on the worksheet, except for the information set out in boxes 700 to 702.

If a registered charity chooses to file Form RC232-WS, it must also file Form T1235, Directors/Trustees and Like Officials Worksheet, with its Form T3010, Registered Charity Information Return.

Form RC232 constitutes a Corporations Information Act annual return form under the Ontario Corporations Information Act. This Corporations Information Act Annual Return is not pre-populated with information and can be completed by registered charities that are incorporated, continued, or amalgamated in Ontario and subject to the Ontario Corporations Act.

The CRA uses Form RC232 to collect information for the province of Ontario only.

You can get a copy of Form RC232 at Charities-related forms and publications.

A registered charity should use Form RC232 if it is making changes to the information in boxes 700 to 702 on the pre-populated Form RC232-WS (name of corporation, date of incorporation or amalgamation, or Ontario Corporation Number).

It can also use Form RC232 if it did not receive or has lost Form RC232-WS.

If a registered charity files Form RC232, it must also file Form T1235, Directors/Trustees and Like Officials Worksheet, with its Form T3010, Registered Charity Information Return.

No. If a registered charity intends to file either the Form RC232-WS or Form RC232, it must file it with Form T1235, Directors/Trustees and Like Officials Worksheet, and Form T3010, Registered Charity Information Return.

Under the Income Tax Act, every registered charity has to file Form T3010, Registered Charity Information Return, within six months after the end of its fiscal period.

The pre-populated Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, is included as part of the Registered Charity Information Return package, which is mailed to all registered charities.

You can find Form RC232 at Charities-related forms and publications, or you can call the Charities Directorate at 1-800-267-2384.

A registered charity has to show information on the Ministry of Government and Consumer Services (MGCS) public record for all of its directors and a maximum of its five most senior officers. If the MGCS public record shows more than five officer positions, report the date elected/appointed and cease dates for all except the registered charity's five most senior officer positions.

The charity should complete Part 7 (Director/Officer Information) to report changes to the information recorded on the MGCS public record.

A registered charity can get a Corporation Profile Report to see the information on the MGCS public record.

A Corporation Profile Report shows the current information that is on the MGCS public record for the corporation. All active directors and officers are listed. Some historical information, such as amalgamating corporations (where the subject corporation is an amalgamation), and name history is included in the report.

Electronic service

You can order a Corporation Profile Report through one of the three service providers that has a contract with the Government of Ontario. Their rates are competitive, so check with each one before choosing a service provider. Once you order a report through a service provider, the results are immediate.

For a list of service providers, visit ServiceOntario.

Staff-assisted service (in person at the public office, or by mail)

You can order a Corporation Profile Report in person at ServiceOntario’s Business and Personal Property Security Registration office in Toronto between 8:30 a.m. and 5:00 p.m., Monday to Friday (excluding statutory and government holidays). The office is located at 375 University Avenue on the second floor. Search results are available immediately.

You can also order a Corporation Profile Report by mail from ServiceOntario’s Central Production and Verification Services Branch at 393 University Avenue, Suite 200, Toronto, Ontario, M5G 2M2. Allow four to six weeks for processing.

Refer to the Companies Service Standards and Fees document on the ServiceOntario website.