Expenditures and Gifts to Qualified Donees (Lines 25 to 39)
In section 2.2 of the Information Return for Registered Charities and Other Donees (form TP-985.22-V), you must enter the following information:
- advertising and promotional costs (line 25);
- travel and vehicle expenditures (line 26);
- interest and other carrying charges (line 27);
- office expenditures and supplies (line 28);
- occupancy costs (line 29);
- professional and consulting fees (line 30);
- training costs (personnel and volunteers) (line 31);
- wages and salaries, benefits and fees (line 32);
- cost of supplies and property purchased (line 33);
- the fair market value of all gifts used in the course of activities related to the organization's objectives (line 34);
- research grants, bursaries and scholarships paid as part of the activities related to the organization's objectives (line 35);
- other expenditures (line 36);
- expenditures for activities related to the organization's objectives (line 37.1);
- expenditures for management and general administration (line 37.2);
- expenditures for fundraising activities (line 37.3);
- expenditures for political activities (line 37.4);
- expenditures for other activities (line 37.5);
- total gifts made to qualified donees (line 38);
- the portion of the amount from line 38 that constitutes designated gifts (line 38.1).
Consult section 6.2.2 of the guide Donees Required to File an Information Return (TP-985.22.G-V) for more information on these lines.