When the analysts at the CRA examine an applicant's statement of activities, it looks for a detailed description of its programs as they relate to each of the purposes set out in its governing document. The onus is on an applicant to provide a detailed description of each of its activities, whether ongoing or planned, and to clearly demonstrate that these activities further its stated charitable purposes.
When describing an applicant' s activities, it is insufficient to simply express its aspirations. An applicant must provide detailed and credible plans for its proposed activities.
When completing Q.11a of the Form t2050 Application to register a charity, the CRA requires detailed descriptions of the applicant’s activities to demonstrate that they are exclusively charitable.
These descriptions should address the following:
• what is the nature of each activity that the Applicant will be engaged in;
• where and how each activity will be carried out;
• who will conduct each activity, as well as a description of their relationship to the Applicant (employee, volunteer or other);
• what expenditures are involved in carrying out each activity:
• who are beneficiaries of each activity, and how are they selected, including any eligibility criteria (for example, income levels, employment situation, age, disability, etc.);
• how the Applicant will maintain direction and control over the use of its resources if its activities are to be carried out by someone other than the Applicant's employees or volunteers;
• what is the length of time for the Applicant to carry out each activity; indefinitely , or for a specific duration; and
• what processes will be in place to ensure that an activity is achieving the desired outcome.