Financial statements

You must attach financial statements when you file your T3010 annual information return even if your charity was not active during the fiscal year or had a zero balance. If the financial statements are missing, you have not filed a complete return.


If you have income over $250,000, the Charities Directorate recommends that you get your financial statements professionally audited; otherwise, the treasurer for the charity should sign them.

Financial statements should include at least:

Your statements should accurately show your different sources of revenue and your expenditures for the fiscal year you are reporting.

Financial reporting can be done using either the: 

You must clearly show the option you used (cash or accrual) on your financial statements and you must use that same method throughout your return.  

However, there is one exception. You have to use the cash method to report gifts you received.


Financial statements are available to the public upon request.

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