T3010 charity return – Before you file

Important notice

In December 2018, the rules governing the political activities of registered charities changed as a result of new legislation that permits charities to carry on unlimited public policy dialogue and development activities in furtherance of a stated charitable purpose. Under the new rules, the reporting requirements related to a charity’s spending on political activities are no longer relevant. To reflect this change, Form T3010, Registered Charity Information Return, will be revised for November 2019. Until then, follow the instructions as you complete the form.

What if you are no longer in operation? 

If you are no longer in operation, send us a letter asking for voluntary revocation of your registration. The letter must be signed by a representative of your charity that the Charities Directorate has on file. Before you ask for voluntary revocation, go to Consequences of revocation.

What if you are inactive? 

A charity is inactive if, during the entire fiscal year, it did not use any of its resources to carry out its charitable activities or to further its charitable purposes. 

If you go through an inactive period, you must still file a complete return and explain in the “Ongoing programs” section (C2) why you were not active. If you do not file your return, you risk losing your charitable status.  

If you remain inactive, we may review your file to see if you still qualify for registration. 

Special requests that may affect your return 

Some requests need approval by us and can affect your return.

Fiscal year end change – If you have received approval to change your fiscal year-end, you will have to file a separate return for the months between your old fiscal year-end and the beginning of your new fiscal year.

Permission to accumulate funds – If you have received approval to accumulate funds, report the amount accumulated during the fiscal year (including any income earned) on line 5500, and any accumulated funds spent on line 5510.

Disbursement quota reduction – If you have received approval for a disbursement quota reduction you must file Form T1240, Registered Charity Adjustment Request, to correct the return for the fiscal year in which the shortfall occurred.

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