The financial and donors databanks are derived from income tax returns. For the most part, tax returns were filed in the spring of the year following the reference year. For example, for the 2015 tax year, most income tax returns were filed by April 30, 2016.
Demographic characteristics such as age are given as of December 31 of the tax year. Income information is for the calendar year under review.
Please note that while the initial acquisition was a monetary purchase, post-purchase, these files are governed by the Statistics Canada Open Data License and can be freely shared.