Who needs to file
The Income Tax Act requires registered charities and registered national arts service organizations (RNASO) to file a T3010 Registered Charity Information Return every year.
This applies:
If your charity was inactive
You must still file a complete T3010 return and explain why you were inactive in Section C: Question C2.
A charity is inactive if, during the entire fiscal period, it did not use any of its resources to carry out its charitable activities or to further its charitable purposes. If you remain inactive, we may review your file to see if you still qualify for registration.
If you do not file your return, you risk losing your registration.
If your charity is no longer operating
You must still file a complete T3010 return.
If you do not plan to resume your charitable activities, you should ask for voluntary revocation of your registration. Once revocation is granted, you will no longer have to file a T3010 return for a future fiscal period.
For more information: Request voluntary revocation.
If your RNASO was inactive
You must still file a complete T3010 return and explain why you were inactive in Section C: Question C2.
An RNASO is inactive if, during the entire fiscal period, it did not use any of its resources to carry out its allowable activities or to further the purposes stated in its governing documents. If you remain inactive, we may review your file to check if you still qualify for registration as an RNASO.
If you do not file your return, you risk losing your registration.
If your RNASO is no longer operating
You must still file a complete T3010 return.
If you do not plan to resume your allowable activities, you should ask for voluntary revocation of your registration. Once revocation is granted, you will no longer have to file a T3010 return for a future fiscal period.
For more information: Request voluntary revocation.