We recently reviewed a document from February of 2024, Ontario Business Registry (OBR): OBR Integrations with Canada Revenue Agency (CRA).
Essentially, this document discloses that the Ontario government provides information in an electronic format to the Canada Revenue Agency and that cooperation may increase.
For example, the document notes, “New entities registered in Ontario are assigned a Business Number (BN) by CRA that identifies a business entity which CRA shares electronically with OBR.”
Some of the information on Articles of Incorporation (presumably including under ONCA), Notice of Change/Initial Returns/Annual Returns, Articles of Amendments, Articles of Amalgamation, Articles of Dissolution, and Articles of Continuance (continue into Ontario) are provided by the Ontario government to the CRA, within 24-48 hours.
For groups that are thinking of making changes, for example, to objects, etc., and not informing CRA, be aware that CRA may find out that changes have been made to your non-profit or charity, and they may follow up if there are concerns with an audit or other inquiry.
If you make changes to your governing documents or to your directors/officers etc you should let CRA know.
It is not clear in all cases from the above document exactly what details are provided and the document from February 2024 may be out of date as it is easy to add more information in the data transfer.