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APPLICATION TO REGISTER A CANADIAN AMATEUR ATHLETIC ASSOCIATION UNDER THE INCOME TAX ACT
PLEASE READ THE ACCOMPANYING INSTRUCTIONS CAREFULLY. You will need the information to complete this form properly. The numbered paragraphs in the instructions match the numbers on this form. All organizations that want to become registered Canadian amateur athletic associations must complete this form. To be registered as a Canadian amateur athletic association, the Income Tax Act stipulates that an applicant must be a non-profit association that has as its primary purpose and its primary function the promotion of amateur athletics in Canada on a nation-wide basis. This latter requirement excludes from consideration clubs and organizations which operate at the local, regional, or provincial level. Furthermore, the Canada Revenue Agency interprets the Act to mean that qualifying as a registered Canadian amateur athletic association requires that an applicant meet both a purpose and an activities test. In other words, a registered Canadian amateur athletic association must not only be established for the primary purpose of promoting amateur athletics across Canada, but it must also carry on broad-based activities of the same nature. Examples of organizations that would normally qualify to become a registered Canadian amateur athletic association would include associations that govern a particular sport throughout Canada.
Part I IDENTIFICATION
Q1 Name of applicant Q2 Indicate the organization's business number (BN) accounts if any have been assigned. N/A
R P R T
Q3 Mailing address (number, street, room, floor or suite no., R.R.) (city or town) Q4 Address at which books and records will be kept (province) same as mailing address, or:
R C
(postal code)
(number, street, room, floor or suite no., lot no., concession) (city or town) Q5 Fiscal period end
Days 1 to 31 only.
(province)
Month 1 to 12 only
(postal code)
Day
Month
Part II SUPPORTING INFORMATION
Please note that we cannot review an application without all of the following information:
Attached Q6 Please attach a clear copy of each of the governing documents under which the applicant was established . . . . . . . . . . . . . . . . . . . . . . . . . . . . Q7 Does your organization have by-laws? Yes No . If yes, please attach a copy of the by-laws bearing the signatures of at least two current directors and an effective date . . . . . . . . . . . . . . . . . . . . Q8 Please attach a statement of activities fully describing the activities and programs to be carried on by the applicant to further each of the purposes set out in its governing documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Q9 Please attach financial statements for the last completed year or fiscal year of operation. If the applicant is not yet operating, you should attach a copy of a proposed budget, or an estimate of receipts and disbursements and assets and liabilities, for the first year of operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Q10 Please attach a list of directors of the organization showing the full name, address, phone number and occupation of each director . . . . . . . . . Q11 Does the applicant own (or intend to own) real property (i.e., land or buildings)? Q10 Yes If yes, please state below the name in which title to the real property will be registered. Name No
Business Number (BN): Submission number:
T1189 E
Do not use this area Reference number: Effective date of registration:
(Ce formulaire existe en français.)
N/A
Part III CERTIFICATION
It is a serious offence to make false or deceptive statements.
I hereby certify that the information given in this application and in all documents attached is, to the best of my knowledge, correct and complete. 1. Director's Name Position within organization 2. Director's Name Position within organization Signature Address Signature Address Date
yyyy/mm/dd
Phone number Date
yyyy/mm/dd
Phone number
Name, address and phone number of authorized representative Name Address (number, street, room, floor or suite no., R.R., city or town, province and postal code) Phone number Fax number
The current confidentiality provisions of the Income Tax Act prevent the Canada Revenue Agency from publicly releasing any information on organizations that have applied for, or been granted, status as a registered Canadian amateur athletic association. This means that we are not permitted to confirm to members of the public whether a particular organization is registered with us as a Canadian amateur athletic association and thus able to issue an official donation receipt to acknowledge gifts. If you want us to be able to respond to such requests for information as a matter of course should the organization become registered, please have an authorized representative of the organization complete the section below. If registered as a Canadian amateur athletic association, the organization indicated on this application form hereby allows the Canada Revenue Agency to confirm its registered status, as well as verify its name, address, BN/Registration number, and effective date of registration, to members of the public upon request, until such time as it indicates in writing that it no longer wishes any of this information to be publicly available.
Name of organization Signature of authorized representative
Name of authorized representative Date
yyyy/mm/dd
HAVE YOU INCLUDED...
a clear copy of governing documents? (see Q6) a statement of activities? (see Q8) a statement of receipts and disbursements, assets and liabilities? (see Q9) the names, addresses and occupations of directors? (see Q10) WHEN WILL YOU KNOW YOU ARE REGISTERED? When completed, you should send this form and the supporting documents to the Charities Division, Canada Revenue Agency, Ottawa ON K1A 0L5. For future reference, please retain a copy of the instructions on how to complete the application form. If you need information on the status of the application, contact the Charities Division at 954-0410 for local Ottawa calls (English), or at 954-6215 (bilingual). For toll-free long distance calls, dial 1-800-267-2384 (English), or 1-888-892-5667 (bilingual). Note that you should receive an acknowledgement of receipt of your application within four to six weeks. If we approve the application, we will inform you with a Notification of Registration, which will also provide you with a BN/Registration number and some details of the requirements for continued registration. If it appears that the application is unlikely to be approved, we will give you an explanation of the reasons why and give you a full opportunity to discuss the application. Please note that a Canadian amateur athletic association cannot issue official donation receipts for income tax purposes until it is formally registered by the Canada Revenue Agency. Although we do issue a BN/Registration number to all corporate entities, the last six characters of the BN/Registration number of a corporation are different from those of the BN/Registration number of a registered Canadian amateur athletic association. Only a BN/Registration number assigned by the Charities Division may be used to issue receipts for income tax purposes.
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HOW TO COMPLETE THIS FORM
Read these instructions carefully before you complete the attached application. To help you, we have numbered each paragraph below to correspond with the number of each question on the application. Please answer all the questions on the form, and submit the information and documentation requested. Omissions and errors will lead to delays in the processing of the application. For help in completing this form, please contact us at 954-0410 for local Ottawa calls (English), or at 954-6215 (bilingual). For toll-free long distance calls, dial 1-800-267-2384 (English), or 1-888-892-5667 (bilingual). You can also write to us at the Charities Division, Canada Revenue Agency, Ottawa ON K1A 0L5. Our fax numbers are (613) 952-6020, and (613) 946-2423.
PART I IDENTIFICATION
Q1 Name of applicant - This refers to the legal name of the organization, association, corporation, etc. that is seeking registration. The name entered on the form should be identical to the name of the applicant as it appears on its governing documents (see Q6 below). Registration is granted only in this name. If the organization operates under another name, please explain this in the information you provide with this application. Q2 Business number - Having a business number (BN) does not mean that an organization is a business. The BN is a new numbering system the Government of Canada has introduced as a more efficient way to identify organizations. A single number replaces many numbers previously used by the Government. For example, a registered Canadian amateur athletic association used to have a separate registration number. It may also have had a different employer's number if it hired staff, and yet another number for the goods and services tax (GST) or harmonized sales tax (HST). Under the BN system, an organization will have one basic number with added suffixes to identify its various accounts with the Government. The BN consists of two parts: nine digits to identify an organization (e.g., 12345 6789); and two letters and four digits to identify the type of accounts an organization may have (e.g., the suffix RR0001 could be used to identify a registered Canadian amateur athletic association). Thus, a sample BN identifying an organization as a registered Canadian amateur athletic association could be: 12345 6789 RR0001. That same organization might also be a GST or HST registrant and its GST/HST account could be identified by the BN 12345 6789 RT0001. In order to help identify a BN account, we need to know which program accounts (if any) an organization already has with us. Q4 Address at which books and records will be kept - Provide either a complete street address, a lot or concession number, or other means of describing the physical location where the books and records of the applicant will be kept. A post office box number or a rural route number is not sufficient. Q5 Fiscal period end - This is the date on which the period covered by the applicant's budget or financial statements ends. If the fiscal period end indicated on this application is different from that recorded in the organization's governing documents, please provide an explanation. Once the Canada Revenue Agency registers the applicant as a Canadian amateur athletic association, the organization cannot change its fiscal period without obtaining prior approval from us.
PART II SUPPORTING INFORMATION
Q6 Governing documents - Every registered Canadian amateur athletic association must be legally established. In this regard, an organization can either be incorporated or established under a constitution. In the case of an incorporated applicant, the copy of the governing document provided should bear the seal, signature or stamp of the federal or provincial incorporating authority acknowledging its approval. Such acknowledgement varies from authority to authority. These documents could be a certificate of incorporation, letters patent, or memorandum of incorporation. You may contact the appropriate incorporating authority for further information. If the applicant is not incorporated, it should provide, as a minimum requirement, a clear copy of its constitution or other governing document. The document should contain at least the following information: the organization's name; the organization's purposes; a clause stating that the organization shall be carried on without purpose of gain for its members, and any profits or other accretions to the organization shall be used solely to promote its purposes; the organization's structure (president or chair, secretary, treasurer, etc.); a provision that explains how the organization will replace its directors; the effective date of the document; and the signatures of at least three of the organization's directors.
Please note that a copy of a constitution or similar governing document must be certified by the original signatures of current directors. Both incorporated and unincorporated applicants must also provide copies of any later documents that amend the governing documents (e.g., supplementary letters patent or special resolutions). Q8 Statement of activities - A review of the application will not be made without a statement of activities. This statement must fully describe all aspects of the operation or intended operation of the applicant. The statement should refer to the purposes set out in the governing documents (see Q6 above) and explain in full how the applicant intends to accomplish each of these purposes. The statement should not be a reiteration of the objects. If the applicant has brochures, advertising or other published material prepared, you should attach samples. Q9 Financial statements - Financial statements normally include a statement of receipts and disbursements as well as a statement of assets and liabilities. These detailed statements should relate to the most recent complete fiscal period. Please explain unusual items. If the applicant is not yet operating, or has not yet been in existence for a full year, a proposed budget for its first complete year of operation, or an estimate of receipts and disbursements and a list of anticipated assets and liabilities will suffice. The statements or estimate should account for the entire operation of the applicant. Q11 Real Property - If the applicant owns (or intends to own) land or buildings, the applicant should be incorporated. If the applicant is not incorporated, real property may be held: by a Canadian municipality; by an incorporated principal; in trust for the applicant under the terms of a provincial statute; by trustees for the benefit of the applicant. If the applicant will hold title to real property and is not incorporated, please give full details on a separate sheet, along with a copy of the trust instrument, if it applies.
PART III CERTIFICATION
Certification - Please make sure that the certification section is completed and signed by two directors of the organization whose names appear in the list of directors requested in Q10. The application will be returned if it is not signed by two directors. Representative - If a director of the organization is acting as its representative, only the director's name needs to be given in the space provided. Otherwise, please provide the full name, address and phone number of the organization's authorized representative. Due to the confidentiality provisions of the Income Tax Act, no information will be disclosed to anyone who is not a director or an authorized representative of the applicant.