LAND TRUST STARTER GUIDE

Running Your Organization to Maintain Incorporation and Charitable Status

TABLE 1: Annual Reporting Responsibilities for Charitable Land Trusts

Report
Provincial/ Territorial Corporation Annual Return
Federal Corporation Annual Return
Charitable Information Return (see CRA’s guide)
Charity Equivalent
HST Return (If registered for charging HST)
HST Public Service Bodies' Rebate (see CRA’s guide)
Inclusions
See required forms from your province or territory
T3010, T1235, T1236 (if applicable), T2081 (if applicable), T1441 (if applicable), and a copy of financial statements
As a qualified donee you must: 1. keep proper books and records and provide these to the CRA on request, 2. ensure that any official donation receipts you issue meet the requirements of the Income Tax Act.
Personalized form will be received in the mail
Forms GST 66 and RC7066 SCH (personalized forms sent annually after first return)
Government Agency
Provincial/ Territorial
Corporations Canada
Canada Revenue Agency
Canada Revenue Agency
Canada Revenue Agency
Canada Revenue Agency
Requirement/ to maintain
Mandatory/ Provincial or Territorial Incorporation
Mandatory/ Federal Incorporation
Mandatory/ Charitable Registration
Mandatory/ Qualified donee status
Mandatory/HST registration
Beneficial/ Financial
Fee
Variable
$12 (online)
None
None
None
None
Deadline
Variable
Within the 60 days following your incorporation anniversary date.
No later than six months after fiscal year end.
Variable
Within three months of fiscal year end.
Within four years of HST return deadline.
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