Interactive Form T1235(09)

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Click a question number at the top of the section or schedule to move to that question.

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The More Info button below each question shows the explanation for that question.

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How to enter information into the interactive form

Click in the blank area to enter your information.

You can print the form page, but you can’t save it.

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

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Total number of Directors/Trustees/Like Officials:

Enter the total number of Directors/Trustees/ Like Officials who served with your charity during the fiscal year. This is the total number of individuals involved, not the total number of positions. Include people who were involved for less than one full year as 1 person when counting.

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Enter the prescribed information for each director/trustee and like official of the charity's board of directors/trustees.

The "prescribed information" includes the following:

Public Information

Last name
First name
Initial
Term start and end dates
Position
At arm's length with other Directors, etc.?

Confidential Information

Home address – street number and name
City
Province/Territory
Postal code
Telephone number
Date of Birth (mandatory for identification)

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The Canada Revenue Agency makes the public information section on this worksheet available to the public. All of the information collected on this form, including the confidential data, may be shared as permitted by law (e.g. with certain other government departments and agencies).

CRA can share information in the Confidential Information section of this form with other government departments and agencies “as permitted by law.” CRA does not release confidential information to the public.

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See the reverse of this form for an explanation of terms used.

Form T1235(09) includes instructions and explanations on the back of the form:

  • Instructions for completing the form
  • How to determine the start and end dates of a director, trustee, or like official's term
  • An explanation of why CRA requires birthdates
  • A description of who is a director, trustee or like official
  • A description of "not-at-arm's length" relationships

A diagram showing non-arm's length relationships for person X, who is placed at the centre. This diagram may be easier to understand than the text description.

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Public information

Last name:

First name:

Initial:

Enter the last name, first name, and middle initial (if any) of each director, trustee, or like official.

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Director/Trustee/Like Officials Term

Start Date:

End Date:

For the purpose of Form T1235(09), an individual’s term is determined by the fiscal year. If an individual has been with your charity for several years, you don’t need to research the date he or she joined—use the start date of the fiscal year.

How to determine the start and end date of a director, trustee, or like officials term:

  • If an individual served for the entire fiscal year
    ->Enter the start and end dates of the fiscal year as the term start and end dates.
  • If an individual left before the end of the fiscal year
    ->Enter the start of the fiscal year as the start date. Enter the actual end date.
  • If an individual joined after the start of the fiscal year
    ->Enter the actual start date. Enter the end of the fiscal year as the end date.
  • If an individual joined and left during the fiscal year
    ->Enter the actual start and end dates.
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Position

Enter the title of the position the individual holds with your charity, for example, president, vice-president, treasurer, secretary, board member, pastor, minister, etc.

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At arm's length with other Directors, etc.?

Yes
No

CRA needs to know this information because the number of directors or trustees who share a close relationship can affect your organization’s charitable designation. Charitable organizations and public foundations have boards where most of the directors/trustees are not related to each other in any way. They are at arm’s length from each other. Private foundations have boards where more than 50% of the directors or trustees are related by blood, adoption, marriage, common law, or business ties. They are not at arm’s length from each other.

Arm’s length is an abstract concept used by CRA to describe whether individuals are likely to act independently or whether it is likely that their interests are intertwined.

Individuals who are "at arm’s length" from each other (or distant) are not related in any way and do not have business ties to each other. CRA assumes that they act independently.

Individuals who are "not at arm’s length" from each other (or close) have some kind of relationship - blood, marriage, kinship, adoption, business—that ties them together. CRA assumes that they are likely to act in concert.

See the back of Form T1235(09) for a helpful diagram that shows non-arm’s length relationships. Or, see the Charity Filing Guide Glossary.

Common error: Leaving arm’s length status blank. If you’re not sure, call CRA.

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Confidential information

CRA can share information in the Confidential Information section of this form with other government departments and agencies, as required by law. This issue may be of concern to charities that operate programs outside Canada.

CRA does not release confidential information to the public.

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Home address – Street number and name:

City:

Prov/Terr :(Province or territory)

Postal Code:

Telephone number:

You must provide full address information for each director, trustee, or like official. Be sure the information is complete, up-to-date, and accurate. If CRA has a question about your return, it will be easier to resolve if they can contact someone quickly.

Common error: Missing postal code. Check the Canada Post website or ask the person to provide their postal code. This information is mandatory.

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Date of birth (mandatory for identification):

CRA requires the date of birth to identify each individual.

CRA regulates over 80,000 registered charities. It’s possible that different individuals with the same name serve on the boards of different charities. It is also possible that one individual serves on more than one board.

Many directors, trustees, or like officials are reluctant to provide their birthdates, but it is mandatory. This is sensitive information. Respect your board member’s privacy and treat it as confidential. Store the date safely in your records so you don’t have to ask the same question every year.

Common error: Leaving the date of birth blank. Board members and like officials are obligated to provide their birthdate to CRA as part of accepting the office.

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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 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.