Important Update!

The liability insurance provided by the National Headquarters of the Air Cadet League of Canada now covers only League volunteers (members of Squadron Sponsoring Committees, Regional Committees and the Board of Directors). If proof of insurance is required for League volunteers, the SSC chairperson is responsible for requesting a certificate online through the national site.

As of May 1, 2025, National Headquarters liability insurance no longer covers cadets. The CJCR now has insurance that covers its volunteers (e.g. civilian instructors) and cadets. Proof of insurance required for cadet activities must therefore be obtained by the squadron commander according to the process established by the RCSU-E.

To learn more about the CJCR process, please consult the following links:

• Cadets and Junior Canadian Ranger Group Order 5530-2 Insurance
• Cadets and Junior Canadian Rangers Group 50-21 Insurance Process – Cadets
  

It is strongly recommended that all SSCs have a property insurance policy in force at all times. The Quebec and Ottawa Valley Provincial Committee offers group insurance for participating squadron sponsoring committees (SSCs), but an SSC may choose to obtain its own insurance policy. The QOVPC insurance covers the period from November 1 to October 31, and is renewed annually. The cost of this insurance varies from year to year. Each participating SSC is billed directly by the QOVPC for the amount of coverage it chooses.

Regardless of the SSC’s insurance policy decision, it must maintain an inventory of its own property, but without including property owned by the military partner. The inventory must be prepared by the outgoing SSC before the end of its mandate (before June 30), since it must be sent to the provincial office by July 15 for the following year’s insurance coverage.

One of the SSC’s main responsibilities is to manage the squadron’s financial affairs during the SSC’s fiscal year, which runs from July 1 to June 30. The squadron budget is prepared in partnership between the Commanding Officer and the SSC Chairperson, based on squadron requirements and expenditures approved by the Eastern Regional Cadet Support Unit ( RCSU-E ) and approved by a quorum of the SSC (as are all SSC decisions). The SSC is responsible for the bank account and for paying invoices for approved expenses, including those subsequently reimbursed by the RCSU-E. The treasurer and chairperson are primarily responsible for the financial management of the SSC. However, the SSC as a whole assumes financial decisions and responsibilities, with advice, input and feedback from the Commanding Officer. Since squadron financial decisions are primarily the responsibility of the SSC, military personnel cannot impose decisions in this area.

The well-being of each squadron depends greatly on the existence and management of financial resources. The treasurer is responsible for all SSC accounting records, keeping them up to date and ensuring that they are accurate and complete. The SSC Financial Report (commonly known as the ACC9) is the tool used to keep these records up to date, as well as to produce the year-end report and draft budget for the following year. Use of ACC9 is also necessary to meet the obligations of the QOVPC and of the League’s national headquarters to the Canada Revenue Agency.

• ACC9: SSC Financial Report Version 2024

SSCs with a charity number have legal obligations at the federal level and (in the case of SSCs located in Quebec) at the provincial level. The ACC9, mentioned above, is used to generate the documents required for the annual information return to the Canada Revenue Agency (CRA). The deadline for sending the required documents to the CRA is 6 months after the end of the fiscal year, i.e. December 31. An SSC that fails to submit its documents by the deadline is at risk of losing its charitable number and facing significant consequences for its SSC.

• Canada Revenue Agency: T1235 Directors/Trustees and Like Officials Worksheet
• Canada Revenue Agency: T3010 Registered Charity Information Return
  

• Revenu Québec: TP-985.22-V Information Return for Registered Charities and Other Donees
  

Taxes paid by the SSC and not reimbursed by the military partner are eligible for partial reimbursement, which varies according to the province in which the SSC is located.

• Revenu Québec : FP-2066-V GST/HST and QST Public Service Bodies’ Rebate Application
• Canada Revenue Agency: GST66 Application for GST/HST Public Service Bodies’ Rebate  (Ontario SSCs only)
  

• Canada Revenue Agency: RC7066-SCH Provincial Schedule – GST/HST Public Service Bodies’ Rebate (Ontario SSCs only)