Charity record keeping instruction

According to the Migratory Birds Regulations, 2022 (MBRs) section 82 (4) charity permit holders must keep records of the following information: the number of each species of preserved migratory game birds and murres received in each calendar year, the full name and contact information  of the individual who took each bird and the permit number under which each bird was killed. If the preserved migratory game birds or murres will be served as part of a charitable fundraising event, charity permit holders must also keep a record of all expenditures and revenues from the event and the manner in which profits were used. These records must be kept for a period of one (1) year.

The charity permit log charts are designed to assist the charity permit holder with the record-keeping process.  In addition to these record-keeping duties, the permit holder must also submit a report of the required records outlined in section 82(4) using the Charity Permit – Record Keeping Log Charts to the issuing permit office upon the completion of permitted activities, within thirty (30) days following the expiry of their permit.

The permit number and dates relevant to record keeping should be included at the beginning of the Record Keeping Log Chart. The “permit validity” dates can be found directly on the permit. The “duration of the event/activity,” refers to the start and end dates for the fundraising event or activity to which the permit applies; these dates may be the same if the event/activity takes place on one day. The “date until which records must be kept,” refers to the requirement to maintain all records for a period of one (1) year following the end date of a fundraising event or the expiry date of a permit.

Log chart for preserved migratory birds and Murres

The charity permit holder must ensure that they enter all information in both the Charity permit holder and Donator sections of the log chart, including complete contact information (i.e. postal address, email address and telephone number). In the context of the record keeping log chart, the Donator refers to the individual who killed the migratory game birds or murres, and gave the preserved birds to the charity permit holder. Once the chart is completed, both the charity permit holder and the donator must sign it.

Note: Under MBRs sections 22, 54 and 67, a charity permit holder may only be given and possess preserved and legally harvested migratory game birds and murres.

According to MBRs section 1 (1), a migratory game bird is considered preserved when it has:

1. been eviscerated and plucked in any location and then been frozen, made into sausage, cooked, dried, canned, or smoked in a location other than the hunting area; or
2. in a location other than the hunting area, had its edible portions removed from its carcass and then been frozen, made into sausage, cooked, dried, canned, or smoked.”

The permit holder must record the full name and contact information of the donator; the permit number and type or section 35, Constitution Act, 1982 rightsunder which the birds were legally taken; and the number of each species of bird that was given. MBRs section 24 indicates that a requirement to record the number of a permit under which an activity is authorized is, for an individual who is engaging in that activity as an exercise of a right referred to in MBRs sections 21 or 22, a requirement to record the name of the collectivity holding that right.

Birds eligible to be given for the purposes set out in the charity permit include migratory game birds and murres:

• for which there is an open season in Canada and that have been taken under the authority of either a MGBH permit [MBRs section 54 (1)], or
• a Damage or Danger permit to kill [MBRs section 67 (1)], or
• section 35 rights of the Constitution Act, 1982 [MBRs section 21].

If a person presents a preserved migratory game bird or murre not held under the situations mentioned above, do not accept the bird (you must refuse the bird).

Log chart for fundraising event expenditures, revenue and profit

The charity permit holder must print their full name and include the details of the fundraising event on the form.

The charity permit holder must also complete all tables included in the form. Table A should be used to list the details of all expenditures associated with the fundraising event. Examples of items include payment to employees hired to work at the event, fees for the venue and cost of food. The total cost of the event should be indicated in the last row of the table, which is labelled “Total Expenditure ($)”. This cost can be calculated by adding all the values in the “Expenditure ($)” column.

Table B should be used to list the details of the revenue obtained from the fundraising event. Items could include ticket sales or any other sales or fees associated with event.  The total revenue obtained from the fundraising event should be indicated in the row of the table labelled “Total Revenue ($)”. This can be calculated by adding all the values in the “Revenue ($)” column. The total profit should be indicated in the last row of the table which is labelled “Total Profit ($)”. Total profit can be calculated by subtracting the total expenditure from the total revenue.

Table C should be used to list the details of how profits were used. As indicated by subsection 82(3) of the Migratory Birds Regulations, 2022, any profits made from serving migratory game birds or murres at a fundraising event must be used to protect or conserve wildlife. Examples of items in the list could be an organization to which profits are being donated or the amounts that will be allocated to spend on conservation projects led by the permit holder or their organization. The total amount of profits used for conservation purposes should be indicated in the last row of the table which is labelled “Total ($)”. This amount should match the value indicated in the row labelled “Total Profit ($)” in Table B.  

Once the charity permit holder completes the log chart, they must sign it.