Completing Form T3010 Registered Charity Information Return

From: Canada Revenue Agency

T4033(E) Rev 19

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Table of Contents

Is this guide for you?

This guide is for Canadian charities and national arts service organizations that are registered under the Income Tax Act and are eligible to issue official donation receipts. The guide will help you fill out Form T3010, Registered Charity Information Return.

All references to a charity, on all forms and in this guide, include registered national arts service organizations (RNASO). The term charitable programs should be interpreted as the work the charity carries on to fulfill its purpose(s), which are listed in the copy of the charity’s governing documents currently on file with the Canada Revenue Agency (CRA).

You or an authorized representative can file your charity’s return online using My Business Account.

You can also file a paper return. To find Form T3010 and other forms and publications, go to CRA forms and publications. You can also call Client Service at 1-800-267-2384.

Glossary

For definitions of key terms in this guide, go to Charities and giving glossary. The terms in this glossary do not replace enacted or proposed law.

Copying our information

The information in this publication can be copied, for personal or public non-commercial purposes, without charge. You are asked to:

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Commercial reproduction and distribution are not allowed, except with written permission from the CRA’s copyright administrator. For more information, contact pacrownco_g@cra.gc.ca.

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Version of return

There is now only one version of the T3010, Charity Information Return for any fiscal period. It replaces all previous versions.

Public policy dialogue and development activities

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 was revised.

Before you start

What is a complete information return?

A complete information return includes:

  • Form T3010, Registered Charity Information Return
    • if applicable—Schedule 1, Foundations
    • if applicable—Schedule 2, Activities outside Canada
    • if applicable—Schedule 3, Compensation
    • if applicable—Schedule 4, Confidential data
    • if applicable—Schedule 5, Non-cash gifts
    • if applicable—Schedule 6, Detailed financial information
    • if applicable—Schedule 7, Public policy dialogue and development activities
  • a copy of the charity’s own financial statements, including notes to the financial statements (if the charity has income over $250,000, the Charities Directorate of the CRA recommends the financial statements be professionally audited; otherwise, the treasurer for the charity should sign them)
  • Form T1235, Directors/Trustees and Like Officials Worksheet, with all the required information
  • if applicable—Form T1236, Qualified donees worksheet / Amounts provided to other organizations
  • if applicable—Form T2081, Excess Corporate Holdings Worksheet for Private Foundations
  • For charities incorporated in Ontario, if you complete a paper return, make sure to file Form RC232, Corporations Information Act Annual Return for Ontario Not-for-Profit Corporations with your return. If you received Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, you can file this form instead

Mail the complete information return to:

Charities Directorate
Canada Revenue Agency
105 – 275 Pope Road
Summerside PE  C1N 6E8

Reminders

Do not attach correspondence or copies of governing documents to the charity’s information return. These should be mailed separately to:

Charities Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

Some sections of the paper version of Form T3010, Registered Charity Information Return, contain tables that have to be filled out if they apply to the charity. If there is not enough space in these tables for the information requested, attach a separate sheet with the information. Each attached sheet has to include the charity’s identification information, such as its name and business number (BN).

We recognize that completing the information return requires an understanding of some complex provisions. We recommend that, if necessary, registered charities get advice from legal or accounting experts.

When does a registered charity have to file its information return?

Under the Income Tax Act, every registered charity must file an information return each year. The return must be filed no later than six months after the end of the charity’s fiscal period. For example, if the charity’s fiscal period-end is March 31, its return is due by September 30.

If the charity is a corporation, it 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. For more information about T2 filing requirements, call Business Enquiries at 1-800-959-5525.

A registered charity can also be subject to other federal, provincial, or territorial filing requirements under its incorporating statute or other statutes that govern its operations. For more information on federal incorporation, visit the Corporations Canada website. For more information on provincial or territorial incorporation, go to Provincial and territorial government.

Note

Registered charities in the province of Quebec also have to file a provincial annual return. For more information about the province’s filing requirements, call Revenu Québec at 1-800-567-4692.

What happens if a registered charity does not file its information return?

If a charity does not file its information return, its registered status will be revoked and as a result, it will:

  • no longer be exempt from tax, unless another exemption applies
  • not be able to issue official donation receipts
  • have to transfer its property to an eligible donee or be subject to a revocation tax equivalent to the full value of its remaining assets (under Part V of the Income Tax Act)

For more information, go to Revocation for failure to file.

What information is confidential?

Most sections of the information return, and all of the financial statements filed with it, are available to the public. The public parts of the return are posted at canada.ca/charities-list.

Confidential data is marked as such and includes information given in the following areas:

  • Section F and Schedule 4 of Form T3010
  • the right-hand side of Form T1235, Directors/Trustees and Like Officials Worksheet
  • Part II, Section B, of Form T2081, Excess Corporate Holdings Worksheet for Private Foundations

According to the Income Tax Act, we are required or permitted by law to disclose certain records when requests are made under the authority of:

  • a court order, warrant, or subpoena issued for criminal proceedings started under:
    • any act of Parliament
    • any legal proceedings relating to the administration or enforcement of the Income Tax Act, the Canada Pension Plan, the Unemployment Insurance Act, or the Employment Insurance Act
    • any other act of Parliament or law of a province that allows for the imposition or collection of a tax or duty
  • the Auditor General Act
  • warrants issued under the Canadian Security Intelligence Service Act
  • enquiries from the Department of Finance Canada for information to form or evaluate fiscal policy

Note

Section E: Certification is not confidential. Although this information is not posted on our webpages, it is available to the public on request.

Notes on filling out the information return

Answer all questions on Form T3010, including all yes/no questions, that apply to the charity. If a question does not apply to the charity, leave it blank.

Report all amounts to the nearest Canadian dollar in the proper spaces. Do not show cents (for example, report $125,754, not $125,753.53). Do not enter more than one amount in a space.

Report financial information in either Section D or Schedule 6 of Form T3010. Do not fill out both, or parts of both.

Section E: Certification must be signed by a person who has authority to sign on behalf of the charity.

Mail all the required, completed forms to us with applicable attachments. Keep a copy for the charity’s records.

Certain religious organizations may be exempt from completing some questions on Form T3010 if they meet the following three conditions:

  • existed on December 31, 1977
  • have never issued any official donation receipts for tax purposes
  • have never, directly or indirectly, received gifts from another registered charity that issues official donation receipts

Written confirmation is required from the Charities Directorate for organizations to qualify for this exemption/status.

If the charity meets the criteria for exemption, you do not have to include information for the following areas on:

  • Form T3010:
    • Section C, lines 5030, 5031, 5032, 5450, and 5460
    • Schedule 2, line 200, amounts in the table, and line 230
    • Schedule 3, 1(b), lines 380 and 390
    • Schedule 4, amounts in the table in Section 2
    • Section D (except lines 4050, 4400, 4490, and 4565)
    • Schedule 6
  • Form T1236, Qualified donees worksheet / Amounts provided to other organizations, you do not have to fill out the amounts of gifts to qualified donees

Completing Form T3010, Registered Charity Information Return

Section A – Identification

A1 – Line 1510 – If the charity is subordinate to a parent organization or head body (that is, an internal branch, section, or division of another registered charity), select yes. Internal divisions do not have their own governing documents to establish them as separate entities. The divisions abide by the governing documents of the charity that is their head body.

If the charity has its own governing documents and its activities are determined by another organization, select yes.

Record the name and the BN/registration number of the other organization in the proper spaces.

A2 – Line 1570 – If the charity is no longer operating, or no longer wants to be registered, select yes.

If you are filing your return online, log into My Business Account, go to "Update registered charity or RCAAA information" and select "Request voluntary revocation."

If you are filing a paper return, also send us a letter separate from the return.

Once revoked, the charity will have to file a final Form T3010, Registered Charity Information Return, as well as Form T2046, Tax Return Where Registration of a Charity is Revoked.

For more information, go to Guide RC4424, Completing the Tax Return Where Registration of a Charity is Revoked.

If the charity is no longer operating because it merged, amalgamated, or consolidated with another organization, go to Amalgamations, mergers, and consolidations or call Client Service at 1-800-267-2384.

A3 – Line 1600 – If the charity is designated as either a public foundation or a private foundation, select yes. This information is on the notice we sent you when the charity was registered. If you select yes, you must fill out Schedule 1, Foundations.

Section B – Directors/trustees and like officials

It is mandatory for directors/trustees and like officials to give information such as their date of birth and home address so that the CRA is able to identify the individuals who are responsible for managing the charity.

If you are filing your return online, enter the total number of directors, trustees and like officials in your organization. After you have entered the details of the first individual, select “Add another” to continue adding other directors, trustees or like officials.

If you are filing a paper return, you must complete Form T1235, Directors/Trustees and Like Officials Worksheet.

If you prefer, instead of using Form T1235, you can fill out a separate sheet which must contain the same information in the same format as Form T1235. It must be signed by an authorized representative and attached to the return.

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 or Form RC232-WS (if applicable) with your information return. 

For more information, go to Important information for registered charities incorporated, continued, or amalgamated in Ontario and subject to the Ontario Corporations Act.

Registered charities that are represented by an institutional trustee, such as a bank or financial institution, should fill in this information under the “Last name” field.

Section C – Programs and general information

C1 – Line 1800 – If the charity was active during the fiscal period, select yes.

If the charity was not active, select no. This means that during the entire fiscal period, the charity did not use any of its resources to carry out its charitable programs. To keep its registered status, the charity must file its information return and explain why it was not active in the “Ongoing programs” space at C2.

C2 – Describe any ongoing and new programs the charity carried on. New programs are those that the charity began in this fiscal period.

The term program covers all the charitable activities the charity carries out on its own through employees, volunteers, and intermediaries, as well as gifts it makes to qualified donees. Grant-making registered charities should describe the types of organizations they support.

The charity can use this space to give details about the contributions of its volunteers in carrying out its activities, including the number of volunteers and their hours. Since this section is public information, do not include the names of volunteers.

Do not report information on fundraising activities here. Do not send or upload documents such as annual reports in place of describing the charity’s activities in question C2.

If the charity is considering new activities that we have not yet approved, contact us before starting them to make sure that the proposed activities are charitable and fall within the charity’s approved purposes.

Use active verbs such as “do,” “offer,” “operate,” “conduct,” “perform,” “educate,” “feed,” “give,” or “house” to describe how the charity carried out its charitable activities during the fiscal period.

You must give enough detail for a reader to understand what the charity does. Do not repeat the charity’s purposes. For example, saying “we advance religion,” or “we relieve poverty,” is not enough. See the examples below.

Examples — programs

We operate a recycling service.

We give free meals to the homeless on a weekly basis.

We conduct research aimed at developing less harmful industrial processes.

We hold worship services weekly.

We offer dental services for poor people in a specific country.

We offer pastoral care.

We clean up garbage along the waterfront in our community.

We operate an elementary school.

We operate a summer camp for religious programs.

We operate a food bank, a clothing give-away program, and a daycare centre.

We financially support overseas missionary activities by gifting funds to our denomination headquarters, which is a registered charity.

We operate a senior-care program two times a week.

C3 – Line 2000 – If the charity made gifts to qualified donees or other organizations, including designated gifts, select yes. If you select yes, you must complete Form T1236, Qualified donees worksheet / Amounts provided to other organizations.

If you are filing your return online, you can access Form T1236 through the “T3010 Registered Charity Information Return – Overview” page in MyBA. You have the option to either enter the information online or upload a document containing the information. Your uploaded document must include the same information found on Form T1236, Qualified donees worksheet / Amounts provided to other organizations.

If you are filing a paper return, instructions on completing Form T1236 can be found on the back of the form. If you prefer, instead of using Form T1236, you can fill out a separate sheet with the same information using the same format and attach it to the information return.

For more information on gifting, go to P113, Gifts and Income Tax.

For more information about charities that make designated gifts, go to Anti-avoidance rules and designated gifts.

Activities carried out abroad must be reported on Schedule 2, Activities outside Canada.

C4 Line 2100 – If the charity carried out activities outside Canada directly, through employees or volunteers or both, or by giving funds or other resources to individuals, entities, or intermediaries, select yes. These intermediaries include agents, joint ventures, and contractors, but not qualified donees.

If you select yes, you must complete Schedule 2, Activities outside Canada.

Registered charities can also make gifts to other qualified donees that conduct charitable activities outside Canada. These gifts should be recorded on line 5050 and in Form T1236.

For more information about carrying on activities outside Canada, see Guidance CG-002, Canadian registered charities carrying on activities outside Canada

C5(a) – Line 2400 – 

Note

A registered charity may carry on public policy dialogue and development activities in furtherance of its stated charitable purposes but must never directly or indirectly support or oppose a political party or a candidate for public office. For more information, see Guidance CG-027, Public policy dialogue and development activities by charities.

Did the charity carry on any public policy dialogue and development activities during the fiscal period?

If you select yes on line 2400, complete Schedule 7, Public policy dialogue and development activities. 

C6 – Lines 2500 – 2660 – Select all applicable fundraising methods used by the charity during the fiscal period. For more information, see Guidance CG-013, Fundraising by registered charities.

C7 – Line 2700 – If any third party fundraisers were paid during the fiscal period, select yes. A third party fundraiser is a company or individual, not employed by the charity, that solicits funds for the charity. If you select yes, you must answer questions (a) to (d), and complete Table 1 – Information about fundraisers, in Schedule 4, Confidential data.

C7(a) – Line 5450 – Enter the amount of gross revenue that the fundraiser(s) collected for the charity. Gross revenue means the amount collected before taking into account the cost of goods sold, or other expenses such as fees paid to fundraisers.

C7(b) – Line 5460 – Enter the amount paid directly to third party fundraisers, plus any amounts that the fundraisers kept before giving the balance of the funds to the charity.

C7(c) – Lines 2730–2790 – Select all the methods that show how you pay your fundraisers.

C7(d) – Line 2800 – If fundraisers issued official donation receipts for the charity, select yes.

C8 – Line 3200 – The charity may have made a payment to one or more of its directors/trustees or like officials, or persons not at arm’s length, which was not a reimbursement or an allowance, and was for an amount spent to carry on their duties (for example, an out-of-town director’s accommodation and travel expenses while attending a board meeting). If so, select yes.

The term not at arm’s length means persons acting jointly without separate interests or who are related. For a definition of arm’s length, see our online glossary.

C9 – Line 3400 – If the charity had expenses for compensation of employees during the fiscal period, select yes. If you select yes, you must complete Schedule 3, Compensation.

C10 – Line 3900 –  Select yes if the charity received donations or gifts of any kind valued at $10,000 or more from a donor, individual or otherwise, that was not resident in Canada and was not any of the following:

  • a Canadian citizen, employed in Canada
  • a person carrying on business in Canada
  • a person that disposed of taxable Canadian property

If the charity received multiple donations or gifts from the same donor throughout the fiscal period, and the cumulative value of these gifts is $10,000 or more, the value has to be reported.

If you select yes, for each donation or series of donations that total(s) $10,000 or more, you must complete Table 2 – Information about donors not resident in Canada, in Schedule 4, Confidential data.

C11 – Line 4000 – If the charity received non-cash gifts for which it issued official donation receipts, select yes. If you select yes, you must complete Schedule 5, Non-cash gifts.

C12 – Line 5800 – If the charity acquired a non-qualifying security during the fiscal period, select yes. For a definition of non-qualifying security, see Guidance CG-012, Non-qualifying security.

C13 – Line 5810 – If the charity allowed a donor to use any of its property (a loanback) during the fiscal period, select yes. For a definition of loanbacks, see our online glossary.

C14 – Line 5820 – If the charity issued official donation receipts for donations on behalf of another organization, select yes.

C15 – Line 5830 - If the charity has direct partnership holdings either as a limited partner or a general partner, select yes.

If the charity does not have partnership holdings, or if all such holdings are indirect, select no.

The following are examples of when a charity does not have to report holdings either as a limited partner or a general partner:

  • it has holdings in mutual fund trusts, mutual fund corporations, or unit trusts which in turn have partnership holdings
  • it has entered into formal or informal arrangements with other parties which do not result in partnership holdings (for example, joint venture, or agency agreement)

Section D – Financial information

Complete either Section D – Financial information, or Schedule 6, Detailed financial information.

If any of the following applies to the charity, complete Schedule 6 instead of Section D:

  • The charity’s gross revenue is more than $100,000.
  • The amount of all property (for example, investments or rental properties) not used in charitable activities or administration was more than $25,000.
  • The charity had permission to accumulate property during this fiscal period.

Note

When you fill out either Section D or Schedule 6, make sure that you round all amounts to the nearest single Canadian dollar.

D1 – Accounting method

Line 4020 – Select the box that identifies the accounting method the charity uses.

Financial information prepared on an accrual basis records revenue in the fiscal period in which the charity earned it, even if the charity receives the revenue after the end of the fiscal period. Similarly, the charity records an expenditure in the fiscal period that the charity incurred it, even if the charity pays this bill in the next period.

Financial information prepared on a cash basis records only revenue or expenditures the charity received or paid during the fiscal period.

D2 – Summary of financial position

Line 4050 – If the charity owns land, buildings, or both, select yes.

Line 4200 – Enter the total amount of all of the charity’s assets (including land and buildings) at their cost to the charity, or, if an asset was donated, at fair market value when the gift was made.

Note

Line 4200 does not have to balance with line 4350. A charity’s accounting system will usually have a balancing account such as net assets, surplus, or deficit.

Line 4350 – Enter the total amount of the charity’s liabilities.

Line 4400 – If the charity borrowed from, loaned to, or invested with any non-arm’s length persons in the fiscal period, select yes.

For a definition of arm’s length, see our online glossary.

D3 – Revenue

Line 4490 – If the charity issued official donation receipts for donations in the fiscal period, select yes.

Line 4500 – Enter the total eligible amount of all gifts received by the charity in the fiscal period for which official donation receipts have been or will be issued. Amounts received through payroll deductions from employee charity trusts should also be reported on this line.

Do not include gifts received from other Canadian registered charities. Report those amounts on line 4510.

Line 4505 – Enter the value of all 10-year gifts received. This amount should also be included on lines 4500, 4510 to 4630, and 4650. For a definition of 10-year gift, see our online glossary.

Line 4510 – Enter the total amount of funds and value of property received from other registered charities.

Note

Official donation receipts for income tax purposes should not be issued for amounts received from other registered charities.

Line 4530 – Enter the total amount of all other gifts for which official donation receipts were not issued. This amount should exclude:

  • revenue from fundraising activities should be reported on line 4630
  • revenue from any level of government in Canada should be reported on 4570
  • revenue from sources outside Canada should be reported on line 4575

Line 4565 – The charity may have received revenue from any level of government in Canada, including revenue received from government grants, contributions, and contracts for goods and services supplied directly to government. If so, select yes. If you select yes, you must enter an amount on line 4570.

Line 4570 – Enter the total amount received.

Line 4571 – Enter the charity’s total amounts from all sources outside Canada (both government and non-government) included on line 4500, for which official donation receipts have been or will be issued.

Line 4575 – Enter the charity’s total amounts from all sources outside Canada (both government and non-government), for which official donation receipts were not issued.

Line 4630 – Enter the total gross amount of all revenue from fundraising activities, including the gross amounts from activities carried on by the charity (for example, collection boxes and loose collections) and by third party fundraisers, for which official donation receipts were not issued. Revenue for which official donation receipts have been or will be issued should be reported as gifts on line 4500.

Line 4640 – Enter the gross revenue received from the sale of all goods and services to individuals or organizations (except amounts reported on lines 4570 and 4630). Revenue from the sale of goods and services to governments should be reported on line 4570. Revenue from the sale of goods and services for fundraising purposes should be reported on line 4630.

Line 4650 – Enter the total of all other revenue received by the charity that is not already included in the amounts above. If applicable, include any goods and services tax/harmonized sales tax (GST/HST) and provincial sales tax (PST) rebates on this line, as well as income from the rental or leasing of any equipment or other resources.

Note

Government rebates such as GST/HST and PST rebates should not be included if the amount to be rebated has not been included as an expense.

Line 4700 – Enter the total of lines 4500, 4510, 4530, 4570, 4575, 4630, 4640, and 4650.

D4 – Expenditures

Line 4860 – Enter the total amount paid or incurred for professional or consulting services, such as legal, accounting, or fundraising services.

Line 4810 – Enter the total amount paid or incurred for travel and vehicle expenses. Include travel and accommodation costs, and vehicle costs such as gas, repairs, upkeep, and lease payments.

Line 4920 – Enter the total of all other expenditures not included on lines 4860 and 4810. This line should include expenditures on charitable programs, and, if using an accrual basis, grants that have to be returned.

Line 4950 – Enter the total of lines 4860, 4810, and 4920.

Line 5000 – Enter the part reported on line 4950 that represents all expenditures on charitable programs, except for gifts to qualified donees. Examples include:

  • running the charity’s day-to-day programs
  • occupancy costs (such as rent, mortgage payments, hydro, repairs, and insurance) for buildings used to carry out charitable activities
  • most salaries
  • education and training for staff and volunteers

Do not include expenditures for management, administration, or fundraising on this line.

Line 5010 – Enter the part reported on line 4950 that represents management and administrative expenditures. These may include expenses for:

  • holding meetings of the board of directors
  • accounting, auditing, personnel, and other administrative services
  • buying supplies and equipment, and paying occupancy costs for administrative offices
  • applying for grants or other types of government funding, and gifts from other qualified donees (usually foundations)

Some expenditures can be considered partly charitable and partly management and administration, such as salaries and occupancy costs. In these cases, divide the amounts accordingly between lines 5000 and 5010. Expenditures must be allocated consistently and on a reasonable basis.

Line 5050 – Enter the total expenditures for all gifts to qualified donees.

Line 5100 – Enter the total of lines 4950 and 5050.

Section E – Certification

The information return must be certified by a person who has the authority to sign for the charity. By signing the return, or by completing this section online, the individual certifies “to the best of their knowledge” that it is correct, complete, and current. This person is responsible for getting the most accurate information possible to be reported on the return.

Certification applies to all parts of the charity’s return:

  • the completed Form T3010, Registered Charity Information Return, including all applicable schedules
  • the charity’s financial statements (the charity’s treasurer should sign any financial statements that have not been professionally prepared)
  • the completed Form T1235, Directors/Trustees and Like Officials Worksheet, or a list of directors/trustees or like officials, with all required information
  • if applicable—the completed Form T1236, Qualified donees worksheet / Amounts provided to other organizations
  • if applicable—the completed Form T2081, Excess Corporate Holdings Worksheet for Private Foundations
  • if applicable—the completed Form RC232 Corporations Information Act Annual Return for Ontario Not-for-Profit Corporations, or Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return
  • all other attachments containing required information

Section F – Confidential data

The information you enter in this section is confidential and will not be available to the public.

If you are filing your return online, verify the physical address of the charity and the address in Canada for the charity’s books and records. Updates to the addresses can be made in “Manage addresses” on My Business Account. Post office box numbers and rural routes for these addresses are not sufficient.

If you are filing a paper return:

F1 – In the first column, enter the physical address of the charity. This means the address where the charity is located, including the street number; street name; apartment, suite, or lot and concession number; city; province or territory; and postal code. A post office box or a rural route number alone is not enough.

In the second column, enter the address in Canada where the charity’s books and records are kept. This address has to be complete and include the street number; street name; apartment, suite, or lot and concession number; city; province or territory; and postal code. A post office box or a rural route number alone is not enough.

If the area does not have street names or numbers, enter a description that will easily allow a person to locate the office (for example, the first red house eastbound on Highway 4 from Oldtown).

For more information, go to Books and records.

F2 – Enter the requested information about the individual who completed the charity’s information return.

Schedule 1, Foundations

1 – Line 100 – If the foundation acquired control of a corporation in the fiscal period, select yes.

“Control” usually means that the foundation owns, or the foundation plus persons not dealing with it at arm’s length, own more than 50% of a corporation’s issued share capital with full voting rights. However, the foundation will not be considered to have acquired control, if it has not bought or otherwise acquired for consideration, more than 5% of any class (voting or otherwise) of shares of the corporation.

A foundation that receives a gift of shares in the year that results in the foundation having control of a corporation will only be considered to have acquired control if, in the current or any previous year, it bought or otherwise acquired shares for consideration that total more than 5% of the issued shares of any class of the capital stock of the corporation.

If the same foundation were to buy or otherwise acquire shares of the same corporation for consideration that, when added to any shares previously bought or otherwise acquired for consideration, are more than 5% of the issued shares of any class of the capital stock of the corporation, the foundation will be considered to have acquired control of the corporation.

By acquiring control of a corporation, a public or private foundation risks the revocation of its charitable status.

A private foundation that has a divestment obligation percentage at the end of the year for a class of shares of the capital stock of a corporation also runs the risk of revocation. For more information, go to Guide T2082, Excess Corporate Holdings Regime for Private Foundations.

For more information about control of a corporation, go to IT64R4-CONSOLID Corporations: Association and Control.

2 – Line 110 – If the foundation incurred debts (other than for current operating expenses) related to the buying and selling of investments or in administering charitable activities during the fiscal period, select yes.

Public and private foundations are not allowed to incur debts other than in the situations described below.

Debts incurred for current operating expenses are usually short-term debts. This allows a foundation to have accounts payable, such as salaries payable, rent payable, or an amount due on account with their office supplies distributor.

Debts incurred in connection with the buying and selling of investments includes debts such as brokerage fees and other incidental amounts related to the buying or selling of investments. Debts to acquire investments such as shares or other securities are also acceptable.

Debts for administering charitable activities must be directly linked to the charitable activities of the foundation. The debts can include short-term debts, such as for current operating expenses, and debts of larger amounts and longer terms incurred in buying an asset used directly in charitable activities, such as a loan to buy a vehicle used to deliver meals to the poor.

Note

Questions 3 and 4 apply to private foundations only.

3 – Line 120 – If the private foundation held any shares, rights to acquire shares, or debts owing to it that could be defined as a non-qualified investment during the fiscal period, select yes.

Non-qualified investments (debts, shares, or rights to a share) may result in a tax payable by the debtor or corporation if the private foundation receives interest or dividends on these investments, falling short of an amount based on the prescribed rate (section 4301 of the Income Tax Regulations).

For more information, go to Form T2140, Part V Tax Return - Tax on Non-Qualified Investments of a Registered Charity.

4 – Line 130 – If the foundation owned more than 2% of any class of shares of a corporation at any time during the fiscal period, select yes. If you select yes, you must complete Form T2081, Excess Corporate Holdings Worksheet for Private Foundations.

If you are filing your return online, you can access Form T2081 through the "T3010 Registered Charity Information Return – Overview" page.

If you are filing a paper return, attach the completed Form T2081 to your information return.

For more information, go to Guide T2082, Excess Corporate Holdings Regime for Private Foundations.

Schedule 2, Activities outside Canada

1 – Line 200 – Enter the total expenditures for activities carried on outside Canada during the fiscal period. Include expenditures made directly by the charity to carry on these activities and payments made to other individuals or organizations to carry on the activities. Do not include gifts made to qualified donees in the amount reported on line 200. Report all amounts in Canadian dollars valued at the time of the expenditure.

2 – Line 210 – If any of the charity’s financial resources were used for activities outside Canada under any kind of an arrangement, including a contract, agency agreement, or joint venture with any other individual or entity (excluding gifts to qualified donees or amounts gifted to other organizations reported on Form T1236, Qualified donees worksheet / Amounts provided to other organizations), select yes. If you select yes, enter in the table the total reported on line 200 that was transferred to individuals and organizations, as well as the countries in which the activities were carried out. Use the country codes listed in the schedule.

3 – Using the country codes, identify the countries where the charity carried on activities or gave any of its resources.

4 – Line 220 and Line 230 – If any of the charity’s activities undertaken outside Canada were funded by Global Affairs Canada, select yes. If you select yes, enter the total amount of funds spent under this arrangement. Report all amounts in Canadian dollars valued at the time of the expenditure.

5 – Line 240 – If the charity’s activities outside Canada were carried out by its own employees, select yes. A charity’s employees are those who perform duties under an employment contract directly funded by the charity itself.

6 – Line 250 – If the charity’s activities outside Canada were carried out by its own volunteers, select yes. The volunteers of a charity are under the direct supervision of the charity.

7 – Line 260 – If the charity’s activities include exporting goods outside Canada, select yes. If you select yes, you must report the items being exported, their value, their destination (specify the city/region), and the country codes.

For more information, see Guidance CG-002, Canadian registered charities carrying on activities outside Canada.

Schedule 3, Compensation

Compensation includes all forms of salaries, wages, commissions, bonuses, fees, and honoraria, plus the value of taxable and non-taxable benefits paid by a charity to its employees. Compensation generally includes all amounts that form part of an employee’s gross income from employment, plus the charity’s contributions to the employee’s pension, medical or insurance plan, employer Canada Pension Plan/Quebec Pension Plan and employment insurance contributions, and workers’ compensation premiums.

Do not include reimbursements for expenses incurred while working for the charity, such as travel claims.

1(a) – Line 300 – Enter the number of permanent, full-time, directly compensated positions the charity had in the fiscal period. The number should represent the usual number of positions the charity compensated during the fiscal period, including managerial positions.

1(b) – Lines 305 – 345 – For the ten highest directly compensated positions during the fiscal period, enter the number of positions falling within each compensation category, regardless of the type of work done.

2(a) – Line 370 – Enter the number of part-time or part-year (for example, seasonal) employees the charity directly compensated during the fiscal period.

2(b) – Line 380 – If applicable, enter the charity’s total expenditure on compensation for part-time and part-year employees in the fiscal period.

3 – Line 390 – Enter the charity’s total expenditure for all compensation in the fiscal period. Enter this amount on line 4880 of Schedule 6, if applicable. 

Schedule 4, Confidential data

The information reported in Schedule 4 is for our use, but may be shared as permitted by law (for example, with certain other government agencies and departments).

Part 1 – Information about fundraisers

Enter in the table the name and arm’s length status of each external (third party) fundraiser.

For more information on third party fundraisers, see Guidance CG-013, Fundraising by registered charities.

For a definition of arm’s length, see our online glossary.

Part 2 – Information about donors not resident in Canada

For gifts of $10,000 or more, within the fiscal period, that the charity received from a donor who is not resident in Canada, report the identity of the donor, the amount of the gift, and whether the donor is an individual, organization, or government body, unless the donor is any of the following:

  • a Canadian citizen
  • employed in Canada
  • carrying on business in Canada
  • a person that has disposed of taxable Canadian property

Donations from non-resident donors who meet any of these criteria should not be reported on Schedule 4.

Schedule 5, Non-cash gifts

1 – Lines 500 – 565 – If the charity received non-cash gifts for which it issued official donation receipts, select all the types the charity received during the fiscal period. Two uncommon terms are explained below.

Cultural properties (line 520) are objects that the Canadian Cultural Property Export Review Board certifies as being of outstanding significance and national importance to Canada.

For more information on gifts of cultural properties, go to P113, Gifts and Income Tax.

Ecological properties (line 525) are ecologically sensitive lands (including covenants, easements, or in the case of land in Quebec, real servitudes), that a federal minister of the environment, or a person designated by that minister, has certified as ecologically sensitive and whose conservation and protection is, in the minister’s opinion, important to the preservation of Canada’s environmental heritage.

Note

Under the Income Tax Act, if qualified recipients of ecological property dispose of it or change its use without authorization from the federal Minister of the Environment, they are subject to a tax equal to 50% of the ecological property’s fair market value on the day they disposed of it or changed its use. A charity subject to this tax has to fill out Form T913, Part XI.2 Tax Return – Tax for the Disposition of Certain Properties, and pay the tax within 90 days of the end of its fiscal period.

To get this form, go to canada.ca/cra-forms-publications. You can also get a copy by calling 1-800-267-2384.

2 – Line 580 – Report the total eligible amount of non-cash gifts for which official donation receipts were issued.

Schedule 6, Detailed financial information

Fill out this schedule, instead of Section D, if any of the following applies to the charity:

  1. The charity’s gross revenue is more than $100,000.
  2. The amount of all property (for example, investments or rental properties) not used in charitable programs or administration is more than $25,000.
  3. The charity has permission to accumulate property during this fiscal period.

Line 4020 – Select the box that identifies the accounting method the charity uses.

Financial information prepared on an accrual basis records revenue in the fiscal period in which the charity earned it, even if the charity receives the revenue after the end of the fiscal period. Similarly, the charity records an expenditure in the fiscal period that the charity incurred it, even if the charity pays this bill in the next period.

Financial information prepared on a cash basis records only revenue or expenditures the charity received or paid during the fiscal period.

Statement of financial position

Assets

Line 4100 – Enter the total amount of cash the charity had at the end of the fiscal period. Include amounts on hand and in bank accounts. Include the value of all short-term investments with an original term to maturity not greater than one year, such as guaranteed term investment certificates, treasury bills, bonds, notes, and all other current investments. Also include the value of long-term investments that will mature within one year—for example, a five-year bond that is in its last year of being held. On this line, do not include investments with non-arm’s length persons.

Line 4110 – Enter the value of amounts owed to the charity by its founders, directors/trustees and like officials, employees, or members, or by any person or organization not at arm’s length to these individuals or to the charity.
This includes loans, mortgages, or advances and interest receivable on these amounts. It also includes amounts receivable for goods and services bought or rented by persons that are not at arm’s length.

For a definition of arm’s length, see our online glossary.

Line 4120 – Enter the value of amounts receivable from individuals or other organizations. Amounts receivable include funds owing from the sale of goods or services, and the current portion (the amount due during the fiscal period) of long-term investments such as loans and mortgages. Long-term investments are investments issued for a term greater than one year. Do not include any amounts already reported on line 4100 or amounts receivable from non-arm’s length persons or organizations.

Line 4130 – Enter the total amounts that the charity has invested with founders, directors/trustees and like officials, non-arm’s length employees or members, or any person or organization not at arm’s length to these individuals or to the charity. These amounts could include limited partnership investments, shares, and investments in related corporations that are Canadian or foreign. Do not include amounts already reported on line 4110.

Line 4140 – Enter the value of all long-term investments. Include the value of all investments that will mature in more than one year, such as the cash-surrender value of life insurance policies, stocks, bonds, notes, shares, debt, loans, mortgages, reserves of gold, diamonds and other precious metals and stones, and all other long-term investments.

Do not include amounts receivable from non-arm’s length persons or organizations, or any amounts reported on lines 4120, 4130, or 4170. Restricted funds have to be reported on line 4170.

Line 4150 – Enter the value of inventories on hand at the end of the fiscal period and available for use in the charity’s activities or held for sale (for example, articles made by workers in a sheltered workshop, religious books or artifacts for sale, educational materials such as books in print or electronic form, or medication in a hospital dispensary). Include the fair market value of any donated items held as inventory. Do not include amounts reported on lines 4120 or 4170.

Note

For lines 4155, 4160, and 4165, a charity has to report its capital assets at their cost to the charity. However, if the charity receives a gift in kind, it has to use the fair market value when the gift was made. A charity has to also report its capital assets outside Canada at their cost to the charity or, if an asset was donated, at fair market value when the gift was made. Include the cost of major improvements needed for the charity to use the asset for its intended purpose.

Line 4155 – Enter the cost or fair market value (see note above) of all land and buildings in Canada.

Line 4160 – Enter the cost or fair market value (see note above) of all other capital assets in Canada. These can include equipment, vehicles, furniture, and fixtures.

Line 4165 – Enter the cost or fair market value (see note above) of all capital assets outside Canada. These can include land, buildings, equipment, vehicles, furniture, and fixtures.

Line 4166 – Enter the accumulated amortization of capital assets. Accumulated amortization is the total amount of amortization expense that has been claimed against an asset or group of assets for the entire time of ownership. This amount offsets the value of the assets, and it should be negative.

Note

If you are filing online, enter a minus sign before a negative amount.

If you are filing a paper return, use brackets to indicate a negative amount.

If you are using the fillable/saveable version of Form 3010 found on our website, enter a minus sign before a negative amount. The form will automatically show the negative amount in brackets.

Line 4170 – Enter the value of assets the charity has that do not fall under the previous categories. Include works of art and other valuables not considered inventory. On this line, include prepaid expenses (accrual basis only) and restricted funds.

Line 4180 – Enter the value of all 10-year gifts included on lines 4100 to 4170. For a definition of 10-year gift, see our online glossary.

Line 4200 – Enter the total of lines 4100 to 4170.

Line 4250 – Enter the total of any part of the amounts on lines 4150, 4155, 4160, 4165, and 4170 that the charity did not use in its charitable activities.

Liabilities

Line 4300 – Enter the value of salaries and other amounts owing; the current (short-term) portion of long-term debt obligations such as loans, mortgages, and notes; and payments due for goods and services received. Also include any contributions, gifts, and grants payable for charitable activities. Do not include any amounts payable to non-arm’s length persons.

For a definition of arm’s length, see our online glossary.

Line 4310 – Enter the total of amounts received by the charity to pay for goods or services not yet supplied (accrual basis only).

Line 4320 – Enter the total of amounts (including advances, loans, notes, or mortgages) owing to non-arm’s length persons (including founders, directors/trustees, like officials, non-arm’s length employees or members, or to any person or organization not at arm’s length to these individuals). These also include amounts owing to such persons for goods and services received, any rent due for the use of property, and salaries payable.

For a definition of arm’s length, see our online glossary.

Line 4330 – Enter the total amount of all other liabilities not included above, such as an unused part of a government grant that the charity has to return, and long-term debt obligations such as loans, mortgages, and promissory notes.

Line 4350 – Enter the total of lines 4300 to 4330.

Note

Line 4200 does not have to balance with line 4350. A charity’s financial statements will often have a balancing account such as net assets, surplus, or deficit.

Statement of operations

Government rebates such as goods and services tax/harmonized sales tax (GST/HST) and provincial sales tax (PST) rebates should not be included in income if the related taxes have not been included as an expense.

If the expenditures reported on lines 4800 through 4920 include GST/HST and PST, a charity has to report rebates received on line 4650.

Note

Pledges are considered revenue only in the fiscal period in which they are honoured.

Except for line 4600, enter gross amounts the charity received. Do not deduct expenditures involved in earning the revenue.

Line 4500 – Enter the total eligible amount of gifts received by the charity during the fiscal period for which official donation receipts have been or will be issued. Amounts received through payroll deductions from employee charity trusts should also be reported on this line.

Do not include gifts received from other Canadian registered charities on this line. Report those amounts on line 4510.

Line 5610 – Enter the total eligible amount of tuition fees included on line 4500 for which official donation receipts were issued. This amount represents tuition fees (or part of tuition fees) that the charity can acknowledge with an official donation receipt.

For more information, go to IC75-23, Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools.

Line 4505 – Enter the value of all 10-year gifts included on lines 4500, 4510 to 4575, 4630, and 4650. For a definition of 10-year gift, see our online glossary.

Line 4510 – Enter the total amount received from other registered charities.

Note

Official donation receipts for income tax purposes should not be issued for amounts received from other registered charities.

Line 4530 – Enter the total amount of all other gifts for which official donation receipts were not issued. This amount should include gifts for which the charity did not issue official donation receipts because it could not identify the donor, such as anonymous gifts.

This amount should exclude:

  • revenue from fundraising activities should be reported on line 4630
  • revenue from any level of government in Canada should be reported on 4570
  • revenue from sources outside Canada should be reported on line 4575

Line 4540 – Enter the total revenue received or earned from the federal government. This amount should include all revenue received from federal government grants, contributions, and contracts for goods and services supplied directly to the federal government or on its behalf.

Line 4550 – Enter the total revenue received or earned from provincial/territorial governments. This amount should include all revenue received from provincial or territorial government grants, contributions, and contracts for goods and services supplied directly to those governments or for their benefit.

Line 4560 – Enter the total revenue received or earned from municipal/regional governments. This amount should include all revenue received from municipal or regional government grants, contributions, and contracts for goods and services supplied directly to those governments or for their benefit.

Line 4571 – Enter the charity’s total amounts received from all sources outside Canada (both government and non-government) included on line 4500, for which official donation receipts have been or will be issued.

Line 4575 – Enter the charity’s total amounts received from all sources outside Canada (both government and non-government) for which official donation receipts were not issued.

Line 4580 – Enter the total interest and other investment income the charity received or earned during the fiscal period (for example, interest from bank accounts, mortgages, bonds, and loans; and dividends from shares). Include all investment income, whether or not the charity received an information slip for the amount, and whether or not the charity received the income from a non-arm’s length person or organization. Do not include capital gains or losses.

Report all foreign investment income in Canadian dollars. Convert the amount at the exchange rate in effect on the day the charity received the income or the rate of exchange in effect at the end of the fiscal period (accrual basis only). Call your tax services office or your financial institution for the applicable exchange rates.

You can also get exchange rates on the Bank of Canada website.

Line 4590 – Enter the gross amount received or earned on disposition of assets.

Line 4600 – Enter the net gain or loss on disposition of assets, after removing any costs associated with the sale.

Donated property used for a purpose other than a charitable purpose (for example, items gifted to a charity for auction) should be reported on this line.

Note

If you are filing online, enter a minus sign before a negative amount.

If you are filing a paper return, use brackets to indicate a negative amount.

If you are using the fillable/saveable version of Form T3010 found on our website, enter a minus sign before a negative amount. The form will automatically show the negative amount in brackets.

Line 4610 – Enter the gross income received or earned by the charity from renting its land and buildings. Add all such rents, including those derived from property that the charity used for its charitable activities. For example, include:

  • rents from a seniors home the charity operated
  • income from leasing out surplus space such as in a church parking lot or a university residence

When a charity earns rental income on property it does not use for charitable activities, it should give details on the property in the notes to its financial statements.

Report any income the charity earned from leasing out equipment or other resources on line 4650, “Other revenue.”

Line 4620 – Enter the total revenue received or earned from memberships, dues, and association fees for which the charity did not issue official donation receipts.

Line 4630 – Enter the total gross amount of all revenue received or earned from fundraising activities for which official donation receipts were not issued, including the gross amounts from activities carried on by the charity (for example, collection boxes and loose collections) and by third party fundraisers. Revenue for which official donation receipts have been or will be issued should be reported as gifts on line 4500.

Line 4640 – Enter the gross revenue received or earned from the sale of all goods and services to individuals or organizations (except amounts reported on lines 4540, 4550, 4560, and 4630). This includes revenue from the sale of goods and services as part of the charity’s activities. Report revenue from the sale of goods and services to governments on lines 4540, 4550, and 4560. Report revenue from the sale of goods and services for fundraising on line 4630.

Line 4650 – Enter the total of all other revenue received or earned by the charity that is not already included in the amounts above. Include any goods and services tax/harmonized sales tax (GST/HST) and provincial sales tax (PST) rebates on this line, as well as income from the rental or leasing of any equipment or other resources.

Note

Government rebates such as GST/HST and PST rebates should not be included if the amount to be rebated has not been included as an expense.

Line 4655 – Specify the type(s) of revenue included in the amount reported on line 4650.

Line 4700 – Enter the total of lines 4500, 4510 to 4580, and 4600 to 4650.

Expenditures

The categories on Form T3010 may not correspond exactly to the categories used by a charity to record its expenditures. However, we need to know how much the charity spent per category on Form T3010 to determine if the charity meets its requirements under the Income Tax Act.

The account categories on lines 4800 to 4920 represent common expenditure categories used in accounting systems to record expenditures. The total on line 4950 should represent all expenditures recorded by the charity, except gifts to qualified donees.

Line 4800 – Enter the total amount paid or incurred for advertising and promotion. Include on this line all amounts spent to draw attention to the charity and its activities, including advertising and promotion costs related to fundraising activities. Examples include meals and entertainment, seminars, presentation booths, publications, and postage for promotion or advertising of the charity. Report professional and consulting fees on line 4860.

Line 4810 – Enter the total amount paid or incurred for travel and vehicle expenses. Include travel and accommodation costs, vehicle costs such as gas, repairs, and upkeep; and lease payments.

Line 4820 – Enter the total amount paid or incurred in interest and bank charges such as the interest portion of mortgage payments.

Line 4830 – Enter the total amount paid or incurred for licences, memberships, and dues.

Line 4840 – Enter the total amount paid or incurred for office supplies and expenses. This includes, for example, postage, minor equipment purchases, meeting expenses (not including accommodation), and the cost of preparing and distributing annual reports. Do not include any amounts reported on line 4800.

Line 4850 – Enter the total amount paid or incurred for occupancy costs. This includes rent, mortgage payments (excluding interest, which is reported on line 4820), maintenance, repairs, utilities, taxes, and all other costs related to maintaining premises used by the charity. Report expenditures for investment assets on line 4920.

Line 4860 – Enter the total amount paid or incurred for professional and consulting services (for example, legal, accounting, or fundraising services).

Line 4870 – Enter the total amount paid or incurred for education and training of staff and volunteers. This includes the cost of courses, seminars, and conferences.

Line 4880 – Enter the total amount paid or incurred for all compensation to the charity’s employees. Transfer the amount reported on line 390 of Schedule 3, on line 4880.

Line 4890 – Enter the fair market value of all goods the charity received as donations and used in charitable activities. This amount must also be reported on line 5000.

Do not include assets that have been capitalized and for which you intend to report amortization on line 4900.

Line 4891 – Enter the cost of all supplies and assets bought in the fiscal period. Do not include assets that have been capitalized.

Line 4900 – Enter the amortization expense for the fiscal period for capitalized assets. Amortization is often referred to as depreciation. A charity that is amortizing assets used in charitable activities should also report this amount on line 5000. If the asset was donated and included on line 4890 at full value, do not include annual amortization on line 4900.

Line 4910 – Enter the amount the charity paid for research grants and scholarships, which were part of its charitable activities.

Line 4920 – Enter the total of all other expenditures not included on lines 4800 to 4910 (excluding gifts to qualified donees). This line can include:

  • the costs of producing and selling goods and services the charity does not use, produce, or sell in its charitable work. Depending on the reason the goods and services are produced, also report this amount on line 5010 (administration), or 5020 (fundraising)
  • the premiums the charity paid to maintain life insurance policies that donors have given to the charity—also report this amount on line 5040
  • grants that have to be returned (accrual basis)—also report this amount on line 5040
  • the costs of rental property the charity does not use to carry out its charitable activities or administration—also report this amount on line 5020

Line 4930 – Specify the type(s) of expenditures included in the amount reported on line 4920, such as charitable expenditures not included above.

Line 4950 – Enter the total of lines 4800 to 4920.

Note

Lines 5000 to 5040 represent a breakdown of the expenditures on lines 4800 to 4920. Most expenditures should be entered on lines 5000 through 5020.

Line 5000 – Enter the part reported on line 4950 that represents all expenditures on charitable activities, except for gifts to qualified donees. Examples include:

  • running the charity’s day-to-day programs
  • occupancy costs (such as rent, mortgage payments, hydro, repairs, and insurance) for buildings used to carry out charitable activities
  • most salaries
  • education and training for staff and volunteers

Line 5010 – Enter the part reported on line 4950 that represents management and administrative expenditures. These may include expenses related to:

  • holding meetings of the board of directors
  • accounting, auditing, personnel, and other administrative services
  • buying supplies and equipment, and paying occupancy costs for administrative offices
  • applying for grants or other types of government funding
  • applying for gifts from other qualified donees (usually foundations)

Some expenditures can be considered partly charitable and partly management and administration, such as salaries and occupancy costs. In these cases, divide the amounts accordingly between lines 5000 and 5010.

Also, some expenditures may be considered partly charitable and partly fundraising. In these cases, divide the amounts accordingly between lines 5000 and 5020. Allocate the expenditures reasonably and report them consistently on the return.

Line 5020 – Enter the part of the amount on line 4950 that represents fundraising expenditures. Enter the total expenses the charity paid out for fundraising activities, whether carried out by the charity or by third party fundraisers. Examples of fundraising expenditures are:

  • expenditures for fundraising activities, including salaries and overhead costs, promotional materials, campaign supplies, electronic data processing, and year-round office expenses directly related to fundraising
  • expenditures for promoting the charity and its activities to the community mainly for fundraising purposes
  • fees the charity paid to third party fundraising consultants or agencies (or amounts retained by them)
  • postage costs for direct mail canvassing

For more information on acceptable fundraising expenditures, see Guidance CG-013, Fundraising by registered charities

Line 5040 – Enter the part of the amount on line 4950 that represents expenditures for other activities (for example, a grant that has to be returned or premiums the charity paid to maintain life insurance policies that donors have given to the charity).

If you do not know which line to use for an expenditure, call Client Service at 1-800-267-2384.

Line 5050 – Enter the total expenditures for all gifts to qualified donees, including designated gifts.

Line 5100 – Enter the total of lines 4950 and 5050.

Other financial information

Permission to accumulate property

Only registered charities that have received written permission from us to accumulate property should fill in lines 5500 and 5510.

For more information about permission to accumulate property, go to Asking for permission to accumulate.

Line 5500 – Enter the amount accumulated this fiscal period, including income earned on accumulated funds.

Line 5510 – Enter the amount spent this fiscal period for the purpose for which we have given permission to accumulate property.

Permission to reduce disbursement quota

Line 5750 – Enter the amount for which the charity has received our written approval to make a reduction to its disbursement quota for this fiscal period.

For more information about the disbursement quota, including information about asking for permission for a disbursement quota reduction, go to Annual spending requirement (disbursement quota).

Calculating the disbursement quota

The disbursement quota is the minimum amount that a registered charity has to spend each year on charitable activities or as gifts to qualified donees.

For more information on how to fill out line 5900 and line 5910 and calculate the disbursement quota, go to Annual spending requirement (disbursement quota).

Line 5900 – Enter the average value of property not used directly in charitable activities or administration during the 24 months before the beginning of the fiscal period. Base the value on the number of periods chosen by the charity.

Line 5910 – Enter the average value of property not used directly in charitable activities or administration during the 24 months before the end of the fiscal period. Base the value on the number of periods chosen by the charity.

Schedule 7, Public policy dialogue and development activities (PPDDA)

If you selected yes at question C5 - Line 2400, complete the following question.

Note

A registered charity may carry on public policy dialogue and development activities in furtherance of its stated charitable purposes but must never directly or indirectly support or oppose a political party or a candidate for public office.

For more information, see Guidance CG-027, Public policy dialogue and development activities.

Describe the charity’s public policy dialogue and development activities, and explain how these relate to its charitable purposes.

After you send your completed information return

Confirmation of Annual Information Return Filing

You will receive a Confirmation of Annual Information Return Filing either through the My Business Account portal or by mail.

To confirm that we have posted the correct information, go to canada.ca/charities-list.

How do I adjust an information return?

If you need to change information in your charity’s information return after you have filed it, complete Form T1240, Registered Charity Adjustment Request, then log in to My Business Account and submit the form through “Adjust a return.” Alternatively, you can mail it to the address on the form, or fax it to us at 613-957-8925.

Keep a copy for the charity’s records.

Need more information?

Website

For more information about registered charities and their obligations under the Act, go to canada.ca/charities-giving.

Phone numbers

If you need more information on a topic, you can reach the Charities Directorate by calling:

  • 1-800-267-2384
  • 1-800-665-0354 (TTY service for persons with a hearing or speech impairment)

Your opinion counts!

We review our publications every year. If you have any comments or suggestions that would help us improve this guide, we would like to hear from you. You can email your comments and suggestions to:

charities-bienfaisance@cra.gc.ca.

You can also send your comments and suggestions to:

Charities Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

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