Tools and Resources to Complete the T3010
What is the T3010 Registered Charity Information Return?
The T3010 is an annual information return that registered charities are required to file with the Canada Revenue Agency (CRA). It has several components and all of them must be submitted, with no missing information, in order to comply with the requirements of being a registered charity.
The form has two main goals: to ensure that charities are complying with the relevant income tax laws and to increase transparency and public trust of charities by providing publicly available information on their operations.
Who has to file a T3010?
Only federally registered charities need to file the return. Registered charities are organizations that have gone through an approval process with the Canada Revenue Agency; they may issue tax receipts to donors and are exempt from paying income tax.
What do we have to submit?
A complete T3010 return includes:
- a completed Form T3010, Registered Charity Information Return.
- the Registered Charity Basic Information Sheet, with or without corrections
- a completed Form T1235, Directors/Trustees and Like Officials Worksheet, including all the dates of birth (not required if filing Form RC232-WS).
- a completed Form T1236, Qualified Donees Worksheet / Amounts Provided to Other Organizations, if applicable.
- a completed Form T2081, Excess Corporate Holdings Worksheet for Private Foundations, if applicable.
- Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, or Form RC232, Ontario Corporations Information Act Annual Return, if applicable.
- a copy of the registered charity's own financial statements (assets and liabilities, revenue and expenditures, and any prepared notes).
- the signature of a director, trustee, or like official of the charity in the certification area of the return.
When do we have to file the return?
Within six-months of your registered charity's fiscal year end, you must file a complete return.
What happens if we don't file a return or if our return is late?
Failure to file a complete return within six-months of your fiscal year end could result in the loss of charitable status and a monetary penalty of $500.
Is this something our auditors automatically complete with our audit?
No. The T3010 is completed by your charity and is an indispensable part of your obligation as a registered charity. The specific individual responsible may vary in different charities - it may be your accountant, Treasurer, or Executive Director for example.
Refer to the information sheet FAQs on the T3010 for more information.
For more information, click here to order a free CD of resources developed by The Charities File.
Tools and resources
A PowerPoint presentation provides information on the T3010 and its components. It allows charities to identify and collect information needed to complete the T3010, prepare appropriate attachments to the T3010, transfer organizational and financial information to the T3010, and identify and suggest remedies for areas of organizational non-compliance.
A video, Introduction to the T3010 Information Return, discusses the individual forms that form part of the T3010 package along with common challenges/errors that occur in their completion. Resources to assist reporting are introduced with special reference to the annotated T3010 Information Return constructed by the Legal Information Society of Nova Scotia. (Note: This video refers to an earlier version of the T3010 information return. Line numbers and references on the form may have changed.)
- Books and records
- Charities working abroad
- CRA obligations for board members
- FAQs on the T3010
- General guidelines for split receipting
- Gifts in kind and fair market value
- Monitoring of charities and use of sanctions
- Political activities
- Qualified donee
- Related and unrelated business
- Resources on CRA's website