T3010 charity return – Before you file
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; and,
- 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.
If filing your charity return through My Business Account, the online form will identify for you all the forms and sections that you need to complete as you are progressing. It will also remind you to upload your charity’s financial statements before submitting your return.
If filing your return on paper, make sure to complete all the forms that apply to your charity return and to send them all with your charity’s financial statements.
If you need information on how to complete the T3010, Registered Charity Information Return, see Guide T4033, Completing Form T3010 Registered Charity Information Return.
A complete return must include all of these forms and documents:
- Form T3010, Registered Charity Information Return
- 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 Holdings Worksheet for Private Foundations (if applicable)
- Financial statements (even if your charity was not active)
For charities that are corporations
Charities that are corporations do 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.
For charities 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 you are incorporated in Ontario and subject to the Ontario Corporations Act, you must also include:
Form RC232, Corporations Information Act Annual Return for Ontario Not-for-Profit Corporations.
As of May 7, 2021, Form RC232, Corporations Information Act Annual Return for Ontario Not-for-Profit Corporations will no longer be available for download on Canada.ca.
As of May 15, 2021, Form RC232, Corporations Information Act Annual Return for Ontario Not-for-Profit Corporations will no longer be accepted by the Canada Revenue Agency.
For updated information on filing an Ontario annual information return, go to ontario.ca/businessregistry.
If you are a registered Canadian amateur athletic association (RCAAA), file Form T2052, Registered Canadian Amateur Athletic Association Information Return instead of Form T3010, Registered Charity Information Return.
Don’t include with your return
Don’t include any of the following with your return:
- amended governing documents
- donation receipts
- requests to change your fiscal period-end
- other correspondence
They should be submitted online in a different request or mailed out separately.
Your charity was 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.
Your charity is 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.
You made a special request
Some requests need approval by the Canada Revenue Agency 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 – While new accumulation requests are no longer accepted, if you have received written approval from the CRA to accumulate funds, report the amount accumulated during the fiscal year (including any income earned from this amount) 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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