Gifts and Other Revenue (Lines 12 to 24)

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In section 2.1 of the Information Return for Registered Charities and Other Donees (form TP-985.22-V), you must enter the following information:

  • the total eligible amount of gifts for which the organization issued official receipts (line 12);
  • the total amount of tuition fees included in the amount on line 12 (line 12.1);
  • the total gifts received from other organizations with the same tax status (line 13);
  • the portion of the amount from line 13 that constitutes designated gifts;
  • other gifts for which the organization did not issue official receipts (line 14);
  • revenue from government sources (line 15);
  • revenue from sources outside Canada (line 16);
  • investment income (interest and dividends) (line 17);
  • gross rental income from land and buildings (line 18);
  • membership fees or dues for which the organization did not issue official receipts (line 19);
  • revenue from fundraising activities for which the organization did not issue official receipts (line 20);
  • income from sales of goods and services (line 21);
  • net capital gain (or loss) from the disposition of property (land, buildings, securities, works of art, etc.) (line 22);
  • other revenue (line 23).

Gifts or certain income in a foreign currency must be converted to Canadian dollars, using the exchange rate in effect at the time the gift was received or the revenue was earned.

Note

Consult section 6.2.1 of the guide Donees Required to File an Information Return (TP-985.22.G-V) for more information on these lines.

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