Return

Summary policy

Date
October 25, 2002 (Revised February 23, 2004)

Reference number
CSP-R09

Key words

Return - Registered Canadian amateur athletic association (RCAAA)

Policy statement

Under the Income Tax Act, a RCAAA must file a completed copy of Form T2052, Registered Canadian Amateur Athletic Association Return of Information and a completed copy of Form T2, T2 Corporation Income Tax Return, including any required attachments, within six months of the association's fiscal period-end.

References

• Summary policy CSP-N03, Non-profit organization
• Summary policy CSP-R01, Registered Canadian amateur athletic association
• Form T2052, Registered Canadian Amateur Athletic Association Return of Information
• T2 Corporation Income Tax Return, T2
• T2 Corporation - Income Tax Guide, T4012
• Interpretation Bulletin IT-496, Non-Profit Organizations
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 149(1)(l) and ss. 149(12)
• Income Tax Regulations, C.R.C. 1978, c. 945, ss. 216(1)