T3010B (09) Registered Charities information Return

Privacy Impact Assessment (PIA) summary – Charities Directorate

Executive Summary

The Charities Directorate (hereafter referred to as the Directorate) of the Canada Revenue Agency (CRA) is the arm of the Canadian Government with the mandate of regulating charities that are registered under the Income Tax Act (ITA). The Directorate also assumes responsibilities under the Charities Registration (Security Information) Act (CRSIA) to: "protect the integrity of the registration system for charities under the Income Tax Act and to maintain the confidence of Canadian taxpayers that the benefits of charitable registration are made available only to organizations that operate exclusively for charitable purposes".

The Registered Charity Information Return (T3010) is the information return that registered charities are required to file with the Directorate on an annual basis. In 2002, a Privacy Impact Assessment (PIA) was completed to address the inclusion of new information about the directors of a charity on the T3010. This version was designated the T3010A. A Directors /Trustees Worksheet (T1235) and Qualified Donees Worksheet (T1236) were filed with the T3010A as attachments. 

The T3010A has undergone a redesign to further enhance its compliance and public information functions, while improving its ease of use. The T3010B(09) was introduced in February 2009 and is used by charities for fiscal periods ending in 2009 and later. The T1235 and T1236 have also been revised, and are now identified as the T1235(09), and T1236(09). References to the T3010B(09) will, for the purposes of this PIA, include these two forms.

The following new information is being collected on the T3010B(09):

• names of agents/intermediaries outside Canada;
• names of third-party fundraisers; and,
• names of certain non-resident donors who make a gift to a charity of $10,000 or more.

The redesign process also provided the opportunity to:

• review the information being collected to ensure that it was both necessary and sufficient to enable the Directorate to carry out its responsibilities relating to charities under the ITA, the CRSIA, and applicable international protocols; and,
• ensure the information is collected, maintained, used, and disclosed in accordance with legal requirements.