Form T3010, the Registered Charity Information Return, is the annual return every registered charity in Canada must file with the CRA, no later than six months after the end of its fiscal period. A March 31 year end means a September 30 deadline. Charities with a fiscal period ending on or after December 31, 2023, file version 24, and the CRA prefers it filed online through My Business Account.
The details below come from the CRA's T3010 page and Guide T4033, as of October 2026.
What a complete return includes
A T3010 isn't complete with the form alone. The CRA lists everything that has to go with it:
- Form T3010 itself, plus any schedules that apply: Schedule 1 for foundations, 2 for activities outside Canada, 3 for compensation, 4 for confidential data, 5 for non-cash gifts, 6 for detailed financial information and 8 for the disbursement quota.
- A copy of the charity's own financial statements, with notes. If income is over $250,000, the Charities Directorate recommends they're professionally audited; otherwise the treasurer signs them.
- Form T1235, the directors, trustees and like officials worksheet.
- Form T1236 for gifts to qualified donees, if it applies.
- Form T2081 for excess corporate holdings of private foundations, and Form T1441 for grants to non-qualified donees, if they apply.
Section D or Schedule 6?
You fill in either Section D or Schedule 6 for the financial information, never both. Schedule 6 is required instead of Section D if any of these apply:
| Test | Threshold |
|---|---|
| Gross revenue | More than $100,000 |
| Property not used in charitable activities or administration, such as investments or rental property | More than $25,000 |
| Permission to accumulate property | Held during the fiscal period |
Round every amount to the nearest single Canadian dollar, whichever one you use. Line 4200 for total assets doesn't have to balance with line 4350 for liabilities, because charities usually carry a balancing account such as net assets or surplus.
Filing online or on paper
The CRA's best route is online: complete the interactive form in My Business Account or Represent a Client, or upload a return from CRA-certified software. Online filing flags the forms and schedules you need and reminds you to attach documents. If you file on paper, mail the complete return to the Charities Directorate, Canada Revenue Agency, 105 - 275 Pope Road, Summerside PE C1N 6E8. Don't attach correspondence or governing documents: those go separately to the Charities Directorate in Ottawa.
Make sure you use the right version. Older versions of the form are on the CRA page for reference only.
The disbursement quota changes
The disbursement quota is the minimum a registered charity must spend each year on its own charitable activities or on gifts and grants. Since January 1, 2023, the rate is 3.5% on property up to $1 million and 5% on the portion above $1 million. The CRA can grant a reduction for a particular year and can publish information about that decision, and it no longer accepts requests to accumulate property.
What happens if a charity doesn't file
This is the part trustees underestimate: a missed T3010 isn't a late fee, it's the end of charitable status. The guide says that if a charity doesn't file, its registration will be revoked. It then loses its tax exemption unless another applies, can't issue official donation receipts, and has to transfer its property to an eligible donee or pay a revocation tax equal to the full value of its remaining assets.
A revoked charity also has to file a final T3010 and Form T2046, the tax return where registration is revoked. A charity that's a corporation doesn't file a T2 while it's registered, but must start again if it loses its status.
Common errors to avoid
- Filling in both Section D and Schedule 6, or parts of both. It's one or the other.
- Leaving out the financial statements or Form T1235, which makes the return incomplete.
- Filing an old version of the form for a recent year end.
- Mailing governing documents or letters with the return instead of sending them separately.
If there isn't enough space in a paper table, attach a separate sheet with the charity's name and business number on it.
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What's public
Most of the return and all the financial statements are public and posted on the CRA's charities listings. A few parts are marked confidential: Section F and Schedule 4 of the T3010, the right-hand side of Form T1235, and Part II, Section B of Form T2081. Section E, the certification, isn't posted but is available on request. Write the return knowing donors, journalists and funders may read it.
Other filings to remember
- Charities in Quebec also file a provincial annual return with Revenu Quebec.
- Since May 15, 2021, the CRA no longer collects Ontario annual information returns. Ontario charities file those with the province.
- Federal, provincial or territorial incorporation rules can add their own filings.
If your charity is new to CRA accounts, you'll need its business number to register for My Business Account. Staff pay is reported separately on slips such as the T4.
The verdict
Put the T3010 deadline in the board calendar the day the year ends: six months, and revocation if it's missed. File online, include the financial statements and T1235, decide early whether you need Schedule 6, and write it knowing it's published for anyone to read.
Frequently asked questions
When is the T3010 due?
No later than six months after the end of the charity's fiscal period. For a March 31 year end, it's due by September 30.
Which version of the T3010 should I use?
Charities with a fiscal period ending on or after December 31, 2023, must file version 24.
What happens if a charity doesn't file its T3010?
Its registered status will be revoked. It can no longer issue official donation receipts and may face a revocation tax equal to the full value of its remaining assets.
When do I need Schedule 6 instead of Section D?
When gross revenue is more than $100,000, property not used in charitable activities or administration is more than $25,000, or the charity had permission to accumulate property.
Is the T3010 public?
Most sections and all financial statements are public and posted on the CRA's charities listings. Some parts, such as Schedule 4, are confidential.
