Introducing Form T3010-1

Form T3010-1 is the main form in the Registered Charity Information Return. It includes information about your charity’s programs, fundraising activities, political activities, activities outside Canada, and financial information.

The form is organized into six sections (A to F) and six schedules (1 to 6):
Section A: Identification (mandatory)
Section B: Directors/trustees and like officials
Section C: Programs and general information (mandatory)
Section D: Financial Information (complete either Section D or Schedule 6)
Section E: Certification (mandatory)
Section F: Confidential Data (mandatory)
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 (complete either Section D or Schedule 6)

Use Form T3010-1 to file returns for fiscal years that end on or after March 4, 2010.

Read Form T3010-1 carefully if you use form T3010B as a reference. The wording in some lines has changed to incorporate changes introduced by the March 4, 2010 federal budget. For example, references to enduring property and specified gifts have been removed.

Links to information on this page

March 4, 2010 Federal Budget changes
Comparing T3010B and T3010-1
Form T3010-1 decision points
See other pages in the Charity Filing Guide

March 4, 2010 federal budget changes

Discontinued concepts, rules, and forms
  • The charitable expenditure rule (the 80% rule) no longer applies.
  • Specified gifts and enduring property have been eliminated.
  • Form T1259 Capital Gains and Disbursement Quota Worksheet has been eliminated.
New or changed concepts and rules
  • Disbursement Quota (affects the average value of property not used directly in charitable activities or administration)
    • Charitable Organizations: threshold increased to $100,000
    • Public and Private Foundations: threshold remains at $25,000
  • Anti-Avoidance Rule (affects gifts between charities)
  • Designated gifts (affects gifts between charities)
  • Ten year gifts (restricted funds)

Comparing T3010-1 and T3010B

T3010B T310-1
Schedule D: Financial Information Schedule D: Financial Information
d) The charity has spent or transferred enduring property during this fiscal period. Deleted
Section D3: Revenue Section D3: Revenue
Line 4500
If yes, what is the total eligible amount of all donations for which the charity issued tax receipts (except enduring property). 		Line 4500
If yes, what is the total eligible amount of all donations for which the charity issued tax receipts.
Deleted: (except enduring property)
New Line 4505
Total amount of 10 year gifts received
Line 4510
Total amount received from other charities (excluding specified gifts and enduring property). 		Line 4510
Total amount received from other charities
Deleted: (excluding specified gifts and enduring property)
Section D4: Expenditures Section D4: Expenditures
Line 5050
Total amount of gifts (excluding specified gifts) made to all qualified donees 		Line 5050
Total amount of gifts made to all qualified donees
Deleted: (excluding specified gifts)
Line 5070
Total amount of specified gifts made to qualified donees. 		Deleted
Line 5100
Total expenditures (Add lines 4950 and 5050 + 5070) 		Line 5100
Total expenditures (Add the amount from line 4950 and the amount from line 5050)
Deleted: +5070
Schedule 6: Detailed Financial Information Schedule 6: Detailed Financial Information
Line 5640
Total eligible amount of tax-receipted enduring property 		Deleted
New Line 4180
10 year gifts
New Line 4505
Total amount of 10 year gifts received
Line 4510
Total amount received from other registered charities (excluding specified gifts and enduring property) 		Line 4510
Total amount received from other registered charities
Deleted: (excluding specified gifts and enduring property)
Line 4520
Total specified gifts from other registered charities 		Deleted
Line 4525
Total enduring property from other registered charities 		Deleted
Line 5050
Total amount of gifts (excluding enduring property and specified gifts) made to all qualified donees 		Line 5050
Total amount of gifts made to all qualified donees
Deleted: (excluding enduring property and specified gifts)
Line 5060
Total amount of enduring property transferred to qualified donees (excluding specified gifts of enduring property) 		Deleted
Line 5070
Total amount of specified gifts made to qualified donees (including specified gifts of enduring property) . 		Deleted
Line 5100
Total expenditures (add amount from line 4950 and the amounts from lines 5050, 5060, and 5070) 		Line 5100
Total expenditures (add amount from line 4950 and the amount from line 5050)
Deleted: lines 5060 and 5070
Line 5520
Enter the amount deemed to be a tax-receipted gift for the fiscal period. 		Deleted
Line 5710
From the amount reported at line 4950, what is the fair market value of all enduring property spent during the fiscal period? 		Deleted
Line 5720
Enter the capital gains from the disposition of enduring property in the fiscal period. Do not enter an amount reflecting a capital loss or a negative amount in this field. 		Deleted
Line 5730
Is the charity claiming an amount that is less than the maximum capital gains reduction? 		Deleted
Line 5740
If yes, enter the amount from line 11 of Form T1259 Capital Gains and Disbursement Quota Worksheet 		Deleted

T3010-1 Decision Points

This chart lists 9 questions from Form T3010-1 that determine if you need to complete one of the 6 schedules or an additional form. If your charity is small and you offer a limited range of programs, you will probably find that most of the schedules do not apply to your situation.

Nine of the questions are Yes/No questions:
If the situation applies to your charity, answer Yes, and fill out the indicated schedule.
If the situation does not apply, answer No, and move on to the next question in the section.

The question in Section D: Financial Information is a list of 3 criteria.
If any one of the criteria applies to your situation, fill out Schedule 6: Detailed Financial Information.
If none of the criteria apply to your situation, fill out Section D: Financial Information.
Section D requires fewer financial details than Schedule 6.

Decision points that determine if you need to complete a schedule

Section A: Identification
A3

All charities are designated as one of the following: a charitable organization, a public foundation, or a private foundation. Is your organization designated as a public foundation or private foundation?

 1600

Yes No

If yes,
Complete and attach Schedule 1 Foundations

Section C: Programs and general information
C3

Did the charity make gifts or transfer funds to Qualified Donees or other organizations?

2000

Yes No

If yes,
Complete and attach Form T1236(10), Qualified Donees Worksheet/Amounts Provided to Other Organizations

C4

Did the charity carry on, fund, or provide any resources through employees, volunteers, agents, joint ventures, contractors, or any other individuals, intermediaries, entities, or means (other than Qualified Donees) for any activity/program/project outside Canada?

2100

Yes No

If yes,
Complete and attach Schedule 2, Activities Outside Canada
Section C: Programs and general information
C7

Did the charity pay external fundraisers?

2700

Yes No

If yes,

You must complete the following lines and complete and attach
Schedule 4, Confidential Data,
1 Information about Fundraisers.

  1. Enter the gross revenue collected by the fundraisers on behalf of the charity
    5450$.00
  2. Enter the amounts paid to and/or retained by the fundraisers
    5460$.00
  3. Identify the method of payment to the fundraiser
    2730Commissions
    2740 Bonuses
    2750Finder's fees
    2760 Set fee for services
    2770Honoraria
    2780 Other
    2790Specify:
  4. Did the fundraiser issue tax receipts on behalf of the charity?
    2800Yes No

C9

Did the charity incur any expenses for compensation of employees during the fiscal period?

3400

Yes No

If yes,

Complete and attach Schedule 3, Compensation, to your return.

C10

Did the charity receive any donations or gifts of any kind valued at $10,000 or more from any donor that was not resident in Canada and was not any of the following:

  • A Canadian citizen, nor
  • Employed in Canada, nor
  • Carrying on a business in Canada, nor
  • A person having disposed of taxable Canadian property?
3900

Yes No

If yes,

you must complete and attach Schedule 4, Confidential Data, 2 Information about Donors Not Resident in Canada for each donation of $10,000 or more.

 
C11

Did the charity receive any non-cash gifts (gifts-in-kind) for which it issued tax receipts?

4000

Yes No

If yes,

you must complete and attach Schedule 5, Non-Cash Gifts, to your return.

Section D: Financial information

If any of the following applies to your charity
  1. The charity's revenue exceeds $100,000.
  2. The amount of all property (e.g., investments, rental properties) not used in charitable programs exceeds $25,000.
  3. The charity currently has permission to accumulate funds during this fiscal period.

Complete Schedule 6 Detailed Financial Information

Do not complete Section D

If none of the following applies to your charity
  1. The charity's revenue exceeds $100,000.
  2. The amount of all property (e.g., investments, rental properties) not used in charitable programs exceeds $25,000.
  3. The charity currently has permission to accumulate funds during this fiscal period.

Complete Section D Financial Information

Do not complete Schedule 6

Schedule 1 Foundations
For private foundations only
4

Did the foundation own more than 2% of any class of shares of a corporation at any time during this fiscal period?

130

Yes No

If yes,

you must complete and attach Form T2081, Excess Corporate Holdings Worksheet, to your return. (Note: Only private foundations have this worksheet included in their return package.)

See other pages in the Charity Filing Guide

See Gifts to Registered Charities in the Charity Filing Guide Glossary.
See Introducing the Forms for an outline of the key changes to T3010-1.
See Interactive Form T3010-1 for detailed information about the form.