Form T1189 "Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act" - Canada

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Download Form T1189 "Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act" - Canada

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Application to Register a Canadian Amateur Athletic Association
under the Income Tax Act
Use this form if you are an organization applying to become a registered Canadian amateur athletic association (RCAAA) under the
Income Tax Act. To be registered, you must be an association, resident in Canada, and legally established by a governing document with the
exclusive purpose and exclusive function of promoting amateur athletics nationwide in Canada.
If the organization is registered as an RCAAA, all of the information required on this form and on any attached documents is made available to
the public, except where it is identified by the Canada Revenue Agency (CRA) as confidential.
For information about the requirements for registration, go to canada.ca/charities-giving, select A to Z index of topics and see “Registered
Canadian amateur athletic associations (RCAAAs)”.
Issuing receipts for your organization before being registered as an RCAAA with the CRA is a contravention of the Income Tax Act.
How to fill out this form
Read the following instructions carefully. Answer all the questions, and include all required attachments. Incorrect or incomplete
information may result in processing delays.
Part 1 – Identification of the organization
Q1 Legal name of the organization – Enter the legal name of the organization as it appears on its governing document. Registration is
granted under this name only.
Q2 Business number (BN) – Enter the organization's BN, if one has already been assigned by the CRA. For information, go to
canada.ca/taxes
and see "Business number".
Q3 Mailing address – Enter the complete mailing address of the organization (floor, suite or apartment number, street number and name, post
office box number, rural route number, city or town, province or territory, and postal code). This is the address the CRA will use to send mail to
the organization. Enter the organization's phone number and website address.
Q4 Books and records - Enter the complete physical address (floor, suite or apartment number, street number and name, city or town,
province or territory, and postal code), lot or concession number, or other means of describing the physical location where the organization will
keep its books and records. A post office box number or a rural route number is not sufficient. This information is confidential and will not be
made public. For more information, go to canada.ca/charities-giving, select A to Z index, see Canadian amateur athletic association, then
"Books and records".
Q5 Fiscal period-end – Enter the organization's fiscal period-end (month and day). A fiscal period is the 12 months covered by the
organization's financial statements. If the fiscal period-end on this application is different from that in the organization's governing documents,
provide an explanation. An RCAAA must have the approval of the Charities Directorate to change its fiscal period-end, since this change
affects the organization's filing obligations.
Part 2 – Supporting information
Q6 Governing documents – Every RCAAA must be established legally in Canada by a governing document, such as letters patent, articles
of incorporation, trust deed, or constitution. These documents must identify the formal purposes for which the organization is established, and
describe its structure and internal procedures. Attach a complete and clear copy, including all amendments, to the application. For more
information, go to canada.ca/charities-giving, select "Applying for registration" and see “Governing documents”.
Q7 Bylaws – If the organization's governing documents include bylaws, a clear copy of the up-to-date bylaws must be included with the
application. If the bylaws do not show a stamp from the incorporating authority, they must be signed and dated by at least two directors,
trustees, or like officials of the organization. The bylaws must show an effective date.
Q8 Statement of activities – Describe in detail all the activities and programs the organization will carry out to further each of its formal
purposes set out in its governing documents. This information must give a full and clear understanding of what the organization is doing now
and what it plans to do in the future. The statement must not simply repeat the purposes. If applicable, attach samples of brochures,
advertising, or other prepared material.
Q9 Financial statements – At a minimum, financial statements should include a statement of revenue and expenditures, as well as a
statement of assets and liabilities for a complete fiscal period. The statements should show the different sources of an organization's income
and how the organization spent its money during that fiscal period. If the organization is not operating, attach a copy of a proposed budget or
estimate of its financial situation.
Q10 List of directors – Directors, trustees, or like officials are individuals who make up the organization's elected or appointed governing
body. They hold positions such as chair, president, treasurer, or secretary.
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Application to Register a Canadian Amateur Athletic Association
under the Income Tax Act
Use this form if you are an organization applying to become a registered Canadian amateur athletic association (RCAAA) under the
Income Tax Act. To be registered, you must be an association, resident in Canada, and legally established by a governing document with the
exclusive purpose and exclusive function of promoting amateur athletics nationwide in Canada.
If the organization is registered as an RCAAA, all of the information required on this form and on any attached documents is made available to
the public, except where it is identified by the Canada Revenue Agency (CRA) as confidential.
For information about the requirements for registration, go to canada.ca/charities-giving, select A to Z index of topics and see “Registered
Canadian amateur athletic associations (RCAAAs)”.
Issuing receipts for your organization before being registered as an RCAAA with the CRA is a contravention of the Income Tax Act.
How to fill out this form
Read the following instructions carefully. Answer all the questions, and include all required attachments. Incorrect or incomplete
information may result in processing delays.
Part 1 – Identification of the organization
Q1 Legal name of the organization – Enter the legal name of the organization as it appears on its governing document. Registration is
granted under this name only.
Q2 Business number (BN) – Enter the organization's BN, if one has already been assigned by the CRA. For information, go to
canada.ca/taxes
and see "Business number".
Q3 Mailing address – Enter the complete mailing address of the organization (floor, suite or apartment number, street number and name, post
office box number, rural route number, city or town, province or territory, and postal code). This is the address the CRA will use to send mail to
the organization. Enter the organization's phone number and website address.
Q4 Books and records - Enter the complete physical address (floor, suite or apartment number, street number and name, city or town,
province or territory, and postal code), lot or concession number, or other means of describing the physical location where the organization will
keep its books and records. A post office box number or a rural route number is not sufficient. This information is confidential and will not be
made public. For more information, go to canada.ca/charities-giving, select A to Z index, see Canadian amateur athletic association, then
"Books and records".
Q5 Fiscal period-end – Enter the organization's fiscal period-end (month and day). A fiscal period is the 12 months covered by the
organization's financial statements. If the fiscal period-end on this application is different from that in the organization's governing documents,
provide an explanation. An RCAAA must have the approval of the Charities Directorate to change its fiscal period-end, since this change
affects the organization's filing obligations.
Part 2 – Supporting information
Q6 Governing documents – Every RCAAA must be established legally in Canada by a governing document, such as letters patent, articles
of incorporation, trust deed, or constitution. These documents must identify the formal purposes for which the organization is established, and
describe its structure and internal procedures. Attach a complete and clear copy, including all amendments, to the application. For more
information, go to canada.ca/charities-giving, select "Applying for registration" and see “Governing documents”.
Q7 Bylaws – If the organization's governing documents include bylaws, a clear copy of the up-to-date bylaws must be included with the
application. If the bylaws do not show a stamp from the incorporating authority, they must be signed and dated by at least two directors,
trustees, or like officials of the organization. The bylaws must show an effective date.
Q8 Statement of activities – Describe in detail all the activities and programs the organization will carry out to further each of its formal
purposes set out in its governing documents. This information must give a full and clear understanding of what the organization is doing now
and what it plans to do in the future. The statement must not simply repeat the purposes. If applicable, attach samples of brochures,
advertising, or other prepared material.
Q9 Financial statements – At a minimum, financial statements should include a statement of revenue and expenditures, as well as a
statement of assets and liabilities for a complete fiscal period. The statements should show the different sources of an organization's income
and how the organization spent its money during that fiscal period. If the organization is not operating, attach a copy of a proposed budget or
estimate of its financial situation.
Q10 List of directors – Directors, trustees, or like officials are individuals who make up the organization's elected or appointed governing
body. They hold positions such as chair, president, treasurer, or secretary.
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On a separate sheet, include the following for each of the organization's directors, trustees, or like officials:
first and last name
position within the associaiton
home address
phone number
date of birth
occupation
Note:
The home address, phone number, date of birth and occupation will remain confidential after the organization is registered.
Q11 Real property – Organizations that own, or intend to own, any real property (land or buildings) are usually incorporated for the purpose of
holding title to the real property. An unincorporated organization can also have the use of real property where it is held in trust by trustees
acting for the organization. The CRA recommends that unincorporated organizations get legal advice before acquiring real property.
Part 3 – Authorized representative
Authorized representative – The CRA needs your consent to deal with an individual (for example, an accountant, a lawyer, or an employee),
a group, or a firm acting as your representative for information related to your business accounts. Enter the name of the individual, name of the
firm (if applicable), complete mailing address and phone number. The mailing address and phone number will remain confidential after the
organization is registered.
Part 4 – Certification
Certification – This form must be signed by two directors, trustees, or like officials of the organization whose names appear in the list of
directors in Q10. The application will be returned if it is not signed by two directors, trustees, or like officials, along with their full names and
positions held within the organization.
What happens after my application is received?
If the application is approved, the CRA will send you a Notification of Registration letter by mail. This letter will include your registration number
and important information about your rights and obligations as an RCAAA. Keep this letter with your books and records for the duration of the
organization's existence, plus two years after the registration ends.
If the organization is denied registration and disagrees with the CRA's decision, it can file an objection no later than 90 days after the day on
which the Minister of National Revenue's decision was mailed, by writing to:
Assistant Commissioner
Appeals Branch
13th Floor, 250 Albert Street
Ottawa ON K1A 0L5
Need more information?
Website
For information about RCAAAs, go to canada.ca/charities-giving.
Phone
1-800-267-2384
1-800-665-0354 TTY service for persons with a hearing or speech impairment
Electronic mailing list
Stay notified when important new information is added to the Charities and giving webpages (for example, a new guidance product or video) by
going to
canada.ca/cra-email-lists
and subscribing to the “Charities and giving - What's new” mailing list. Your email address will remain
confidential and will not be disclosed or used for any purpose other than the delivery of the CRA information that you have requested.
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Protected B
when completed
Application to Register a Canadian Amateur Athletic Association
under the Income Tax Act
Part 1 – Identification of the organization
Legal name of the organization
Q1
Q2
Business number (BN) – Enter the organization's BN, if one has been assigned
N/A
R P
R C
R T
Q3
Mailing address
Floor, suite or apartment number, street number and name, R.R., Post office box number
City or town
Province or territory
Postal code
Phone number
Website
Q4
Same as mailing address
or:
Books and records – Physical address where books and records are kept (confidential).
Floor, suite or apartment number, street number and name, lot number, concession
Postal code
City or town
Province or territory
Q5
Fiscal period-end
Month
Day
Part 2 – Supporting information
The Charities Direcotrate cannot review an application without all of the following information:
Attached
Q6
Attach a complete and clear copy of the governing documents, including all amendments, under which the organization is established...........
Q7
Does your organization have bylaws?
Yes
No
If yes, attach a copy of the bylaws and all amendments............................................................................................................
Q8
Attach a statement of activities describing the activities and programs to be carried out on by the organization to further each of its formal
purposes..................................................................................................................................................................
Q9
Attach financial statements for the most recent fiscal year of operation, or a copy of a proposed budget or financial estimate. .........................
Q10
Attach a list of directors, trustees, and like officials of the organization. Include the full name, position within the association, home address,
phone number, date of birth, and occupation of each individual ...................................................................................................
Q11
Does the organization own, or intend to own, real property (land or buildings)?
Yes
No
If yes, attach a copy of any current or proposed title-holding arrangement for future property, including the address and a description of the property.
Do not use this area
RCAAA registration number:
Reference number:
Submission number:
CTS Work Item number:
T1189 E (18)
(Ce formulaire existe en français.)
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Protected B
when completed
Part 3 – Authorized representative
The CRA needs your consent to deal with your authorized representative by phone or mail. Authorization must be on file with the CRA.
Name of authorized representative
Name of firm (if applicable)
Mailing address (confidential)
Phone number (confidential)
Part 4 – Certification
This form must be signed by two directors, trustees or like officials of the organization who have authority to sign on behalf of the organization.
It is a serious offence under the Income Tax Act to provide false or deceptive information.
I certify that the information given on this form and in all attachments is correct and complete.
1.
Name (print)
2.
Name (print)
Position in the organization
Position in the organization
Signature
Signature
Date
Date
Mail the completed form and all attachments to:
Charities Directorate
Canada Revenue Agency
Ottawa ON K1A 0L5
Privacy Statement
Personal information is collected under the authority of the Income Tax Act and is used to establish and validate the identity and contact information of directors,
trustees, officers and/or like officials and authorized representatives of the applicant organization. This information will also be used as a basis for the indirect
collection of additional personal information from other internal and external sources, which includes social insurance number (SIN), personal tax information, and
relevant financial and biographical information, which may be used to assess the overall risk of registration with respect to the obligations of registration as outlined
in the Act and the common law. The SIN is collected pursuant to subsection 237 of the Act and is used for identification purposes.
If the application is approved and the organization is registered, the CRA is permitted to make this form (including any attachments) and copies of the registration
letter (including any conditions and warnings contained therein) available to the public, with the exception of information identified as confidential. If registration is
denied, the information will not be provided to the public. Personal information may also be disclosed to the applicant organization and/or its authorized
representatives as well as other third parties pursuant to the disclosure provisions under Section 241 of the Act. Personal information may also be shared with
other government departments and agencies under information-sharing agreements in accordance with the disclosure provisions under Section 241 of the Act.
Incomplete or inaccurate information may result in the application being returned to the applicant, or may result in a refusal to register.
Information is described in Charities Program CRA PPU 200 and is protected under the Privacy Act. Individuals have a right of protection, access to and correction
or notation of their personal information. Please be advised that you are entitled to complain to the Privacy Commissioner of Canada regarding our handling of
your information.
Notification to directors and like officials: The CRA strongly encourages the applicant to voluntarily inform directors and like officials that their personal
information has been collected and disclosed to the CRA for the application process.
I confirm that I have read the Privacy statement above.
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