Reporting Requirements for the Office of the Public Trustee

Charities and others receiving or holding property for charitable purposes are required to provide information to the Public Guardian and Trustee under sections 1 and 2 of the Charities Accounting Act, R.S.O. 1990, c. C.10 as amended. This requirement is distinct from other reporting obligations, for example to Revenue Canada under the federal Income Tax Act.

This information is used to monitor compliance with charities law and to identify charities that may be candidates to receive funds and property of defunct charities, charitable gifts to named charities that cannot be identified, and charitable gifts not designated to be given to any named charity.

Donors and others considering providing funding frequently ask of the Public Guardian and Trustee whether a charity is in compliance with the Charities Accounting Act.

The general reporting requirements under the Charities Accounting Act are detailed below. Please review these requirements carefully and retain this Notice as a reference for future reporting.

Please provide the currently required documentation and information - items 1(a), 2(a), 3 (a), and 4 - immediately. For the future, please provide the required documentation and information - items 1(b), 2(b), 3(b) and 4 - when required without further request.

General Reporting Requirements

• • A copy of the document establishing or governing the charity or charitable fund (e.g. corporate charter, trust, will, constitution) and of each document that has made any change thereto.
  • For the future, a copy of all documents making or recording further changes, as those changes occur.
• The street and mailing addresses of the charity or charitable fund, and the names and the street and mailing addresses of its trustees, directors and officers.
  • for each of its last three financial years (or since its establishment, if established less than three years ago), and
  • for the future, as this information changes.
• All legal and popular or common names or acronyms by which the charity or charitable fund:
  • has been or is known or identified, and
  • in the future, becomes known or identified.
• The registration number assigned by Revenue Canada for charitable donation tax-credit purposes. Please advise if a registration number has not been assigned, or has been or subsequently is revoked, and provide an explanation.

Please mail or fax required information to:

Office of the Public Guardian and Trustee
Charitable Property Division
595 Bay Street, Suite 800
Toronto ON M5G 2M6
Fax: (416) 326-1969

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