Guide to Tellers’ Procedures
Provides information on how a teller system might work and sample forms.

HST Guide for Churches    *NEW*
This guide provides information to assist churches and treasurers correctly charge, recover and account for their HST. Please note that the guide was updated in February 2011 to reflect the accurate formula.

Clergy Residence Deduction Form - for year 2011 *NEW*

T3010-1 E- Registered Charity Information Return  *NEW*

Canada Revenue Agency (CRA) has changed the fiscal periods for filing the new T3010-1, Registered Charity Information Return.  The new T3010-1 form represents a change from earlier T3010-B form when the disbursement quota calculation was discontinued by the federal budget on March 4, 2010.

As of January 17, 2011, CRA changed the applicable fiscal periods affecting these filing requirements.  The T3010B with accompanying insert should no longer be used.

Points to remember:

CRA amended the dates for filing the T3010-1.  The T3010-1 should now be used for all year ends of March 4, 2010, and later.

CRA will continue to accept the T3010B with modifications provided by the insert for charities with year ends between March 4 and December 1, 2010.

Charities who have filed or will file the T3010B with the insert modifications for year ends between March 4 and December 1, 2010, will not be required to re-file using the T3010-1.

Click here for a guide to completing this form.

Guide to Disbursement Quota Reform for Charities   *NEW*

Guide to Sponsoring a Short Term Mission Trip/Project
This guide provides information regarding funding short term mission trips to avoid private benevolence, or problems with CRA regarding “out-of-country” expenditures.

Guide for Raising and Disbursing Benevolent Support
This guide is provided so that churches can establish policies and procedures to ensure that their benevolent charitable work is within CRA requirements.

Guide to Writing an Investment Policy
A new Trustee Act in Ontario, which became effective July 1, 1999, requires that each church invest its funds as would a “prudent investor”. This requires that each church have an investment policy in place.

The Local Church Audit Guide
This guide provides a step-by-step procedure for an internal audit conducted by members of the congregation.