In sections 2.3 (“Assets”) and 2.4 (“Liabilities”) of the Information Return for Registered Charities and Other Donees (form TP-985.22-V), you must enter:

Assets

• liquid assets (line 40);
• amounts receivable from founders, officers, directors, members, shareholders, trustees or any organization not dealing at arm's length with such persons (line 41);
• amounts receivable from other sources (line 42);
• long-term investments (line 43);
• inventory used in activities related to the organization's objectives (line 44);
• capital property (land, buildings, vehicles, etc.) (line 45);
• other assets (line 46).

Liabilities

• trade accounts payable and accrued liabilities (line 50);
• amounts payable to founders, officers, directors, members, shareholders, trustees or any organization not dealing at arm's length with such persons (line 51);
• other amounts payable (line 52);
• other liabilities (line 53).