To: Church Treasurers and Administrators Cc: District Finance Staff

Church Treasurers and Administrators
District Finance Staff, District Superintendents, Pastors
Please duplicate as needed
Date: December 2013
Some Year-end Financial Information
CRA Quick View:
Many of you are aware of enhanced Canada Revenue Agency (CRA) reporting for registered charities.
CRA added “Quick View” T3010 information for registered charities, starting with the 2010 reporting
year. This Quick View information is more user friendly for members of the public than prior T3010
reporting. Some revenue and expense summaries are provided in pie-chart format which are easier to
read. Also, program and compensation information is summarized on the Quick View page for greater
accountability to the public.
I’d suggest that Finance Directors/Treasurers review posted T3010 data, and especially Quick View
information, to ensure that the data has been presented correctly (i.e. has been entered by CRA as
reported). Also, to be aware of the type of charity disclosure that is available to church congregations and
to the general public.
Some Charitable Business Numbers that may be needed for completing your T3010 Return:
When you complete your church’s annual T3010 return, you’ll need to include the CRA Business
Numbers of other registered Canadian charities to which your church provided funds (i.e. qualified
donees). Here are some business numbers frequently needed by C&MA churches. (Other Business
Numbers can be found in the “Search for Charities” section of the CRA web site):
Canadian Pacific District – 13056 5963 RR 0001
St. Lawrence District – 11878 2630 RR 0007
Western Canadian District – 11929 3025 RR 0001
Canadian Midwest District – 11883 4456 RR 0001
The Christian and Missionary Alliance in Canada
(i.e. Global Advance Fund) – 13306 3859 RR 0001
Central Canadian District – 13913 8861 RR 0002
Ambrose University College – 87280 4406 RR 0001
Eastern Canadian District - 89494 5633 RR 0001
Institut Biblique V.I.E. – 85948 7712 RR 0001
Year-End Cut-off for 2013 Income Tax Donation Receipts:
As you know, donors need to make charitable donations by December 31 in order to receive a 2013 income
tax receipt. This year December 31 falls on a Tuesday. The last Sunday in the month occurs on December 29
(which is applicable to most church donations on Sunday mornings). Donations received on Sunday, January
5, 2014 would be eligible for a 2014 tax receipt - not a 2013 receipt - even if the cheque was dated December
31, 2013.
It’s possible that a donor might mail a cheque to a church rather than bring an offering to a December church
service. If a cheque is dated December 31 (or earlier) and if the envelope is postmarked December 31 (or
earlier), then a 2013 income tax receipt can be issued. That’s because the cheque is considered to be
delivered at the time it was put into the mailbox (not the time that the cheque was received and opened at the
church office).
Alliance Retiral Fund (C&MA Employee Pension Plan):
When treasurers/administrators complete 2013 T4s, please include the ARF Pension Plan Registration
Number 0275107 in box 50. (The ARF is a registered defined contribution pension plan.)
A Pension Adjustment (PA) amount is to be included in box 52 of the T4 slip. The PA calculation is
simply the sum of the following amounts: (a) the 5% required employee-paid ARF contributions
made in calendar 2013 + (b) the 5% required employer-paid contributions made in 2013 + (c) any
additional voluntary ARF contributions made by the employee (not matched by the employer).
Employee ARF contributions, including any voluntary contributions to the ARF, are included in Box
The average ARF Default Member had a positive YTD Return on Investment of around 16% as of November
30. So the 2013 ROI is on a very positive track – above market benchmarks - heading into December.
Questions concerning member participation, ARF contributions, members’ access to the Manulife web site,
etc. should be directed to Ken Board at the National Ministry Centre ( or 416-674-7878
ext. 221).
For ARF investment advice, or for advice on retirement income options, please call our pension plan
consultant, Retirement Solutions By Design/Reuter Benefits at 1-800-666-0142.
Should you have questions about the above topics, further information can be obtained from your accountant
or auditor, District Finance Director, or from the National Ministry Centre.
Thanks for your faithful service to the Lord and to your church in 2013!
“Your labour in the Lord is not in vain!”
Paul Lorimer