Completing Form T1235(09)


Completing Form T1235(09) Directors/Trustees and Like Officials Worksheet

Use Form T1235(09) Directors/Trustees and Like Officials Worksheet to enter information about the people who serve on your governing board. This form must be completed and sent to CRA with the T3010-1 Information Return.

All information on the form is mandatory, and you must provide the information for all members of all boards.

If you prefer, you can submit a worksheet with the same information as Form T1235(09) to CRA. If you keep records on paper, filling out the form is probably easier. If you keep records on computer, it may be more convenient to use that instead of copying the information onto Form T1235(09).

Directors, trustees and like officials have governing authority. Directors and trustees are members of a charity's board of directors or board of trustees, for example, president, vice-president, secretary, treasurer, or board member. Like officials hold a position that gives them governing authority similar to that of a director or trustee, for example a priest, pastor, or other religious leader. In other words, they are like a director or trustee in terms of the authority they have to govern the charity. Directors and trustees are not employees. Like officials might be. The key factor is that the individual has governing authority over your charity's operations.

The content of this website is for information purposes only. It is not legal or tax advice. Contact CRA or an accounting or legal professional if you need assistance.

Links to information on this page

Points to keep in mind
How to use the interactive form
See other pages in the Charity Filing Guide
Links to the CRA website

Points to keep in mind

  • See "Why do I need to provide my date of birth?" on the back of Form 1235(09) for an explanation of why CRA requires birthdates for each director/trustee or like official.
  • Information in the public sections of Form T1235(09) is available online in the CRA Charities Listings.
  • CRA does not release information in the confidential sections of Form T1235(09) to the public. However, CRA may share confidential information with other government departments or agencies as permitted by law.
  • See the back of form T1235(09) for explanations of important terms: How to determine the start and end dates of a director, trustee, or like official's term; why CRA requires birthdates; who is a director, trustee or like official; not-at-arm's length relationships; a diagram showing non-arm's length relationships for person X.
  • If you have any questions about directors, trustees, like officials, or arm's length relationships, contact the CRA Charities Directorate at 1-800-267-2384.

How to use the interactive form

Use the interactive form as a working copy to prepare Form T1235(09). Or, use it to explore the form and read plain language explanations of each question. You cannot submit this form to CRA or save it online. You can print it for your records and transfer the information to a paper copy to submit to CRA.

The interactive form can be printed, but not saved. We do not store your information on our site. See the Terms of Use page for more information.

See other pages in the Charity Filing Guide

See Introducing the forms for an outline of the key changes to this form.

Links to the CRA website

Charities Directorate website
http://www.cra-arc.gc.ca/charities/

Guide T4033-1 Completing the Registered Charity Information Return
http://www.cra-arc.gc.ca/E/pub/tg/t4033-1/README.html

The CRA Charities Listings
http://www.cra-arc.gc.ca/chrts-gvng/lstngs/menu-eng.html