Before you file – Filing a Registered Charity Information Return (T3010)
Filing requirements for charities administering internal trusts
On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, received Royal Assent. This bill amended the Income Tax Act to expand the filing requirements for trusts.
The Canada Revenue Agency (CRA) understands that registered charities are seeking clarification on how these new requirements apply to internal trusts.
The CRA will not require registered charities to file the T3, Trust Income Tax and Information Return, for internal trusts.
Internal trusts are those created when a charity:
- receives property as a gift that is subject to certain legally enforceable terms and conditions
- holds that property as the trustee of the trust
Registered charities report on their finances and activities annually by filing the T3010, Registered Charity Information Return. These returns include aggregate information about all the property a charity holds, including internal trusts. Registered charities should ensure these annual returns are complete and accurate, as they serve important public information and compliance purposes.
Use My Business Account to file your T3010 return. It is fast, easy, and secure.
If this is your first time using our online services, go to Access our online services for charities for information on how to create an account and start filing your return. We recommend you sign up as early as possible.
Make sure your return is complete
Before filing your T3010 return, make sure your contact information is still valid. This allows us and the public to communicate with your charity.
A complete information return contains the following forms and documents:
- Form T3010, Registered Charity Information Return
- Financial statements (even if your charity was inactive)
- All must have the same fiscal year-end
- Form T1235, Directors/Trustees and Like Officials Worksheet
- Form T1236, Qualified donees worksheet / Amounts provided to other organizations (if applicable)
- Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (if applicable)
- Form T2081, Excess corporate holding worksheet for private foundations (if applicable)
For a detailed explanation on how to complete Form T3010, see Guide T4033, Completing the Registered Charity Information Return.
Other considerations
If your charity is a corporation
A charity that is a corporation does not have to file a T2 Corporation Income Tax Return during the period it has charitable status. If the charity loses its charitable status, it must resume filing the T2 return.
If your charity is administering internal trusts
The CRA will not require registered charities to file the T3, Trust Income Tax and Information Return, for internal trusts. Registered charities report on their finances and activities annually by filing a complete T3010 return, which includes aggregate information about all the property they hold, including internal trusts.
If your charity requested to change its fiscal year-end
If you received approval to change your fiscal year-end, you will need to file a separate return for the months between your old fiscal year-end and the beginning of your new fiscal year.
For more information on filing a T3010 return during a transition period, go to Change organization's fiscal period end.
If your charity received approval to accumulate funds
Report the amount accumulated during the fiscal period, including any income earned, on line 5500 and any accumulated funds spent on line 5510.
If your charity was granted written approval to accumulate property before January 2023, the approval is still valid under the terms indicated until the approved period expires.
As of January 1 2023, we no longer review or grant accumulation requests.
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