Introduction


The Charity Filing Guide helps volunteers at small and rural Canadian charities complete the Registered Charity Information Return. This website helps you understand CRA's requirements, develop processes to complete the forms efficiently, and learn using working copies of the forms that provide plain language explanations. You don't need to look at the sections in order. You don’t need to read the whole thing. Use the information when you need it.

Note: Canada Revenue Agency (CRA) revised the Registered Charity Information Return in accordance with the March 4, 2010 budget. These changes affect charities that are filing returns for fiscal periods ending on or after March 4, 2010.

The information in the Charity Filing Guide applies to the current version of the information return: Form T3010-1, Form T1235(09), Form T1236(10), and associated forms.

If you need to file a return for a fiscal period ending on or before March 3, 2010, contact CRA.

Links to information on this page

Is the Charity Filing Guide right for you?
What is the Registered Charity Information Return?
What forms does the Charity Filing Guide cover?
Get the Guide: Completing the Registered Charity Information Return
What's in the Charity Filing Guide?
Links to the CRA website


Is the Charity Filing Guide right for you?

The Charity Filing Guide is intended to help volunteers and staff members at small rural charities learn to how to complete the forms in the Registered Charity Information Return package.

The information in this website will help if the following situations apply to your charity:

  • Your charity is a charitable organization, not a public or private foundation
  • Your charity has annual revenues under $150,000
  • Your charity operates programs only in Canada
  • Your charity does not own substantial amounts of property
  • Your charity does not own stocks or have an investment portfolio
  • Your charity does not have capital gains to report
  • Your charity has not received a donation of $10,000 or more from a foreign donor (a person, government, or organization)

If your charity has annual revenue over $150,000, extensive financial holdings, or operates programs in other countries, you’ll need to consult other resources to help you complete the Registered Charity Information Return. See the Resources section of this website for a list of organizations and websites that may be helpful.

What is the Registered Charity Information Return?

CRA sends these forms to all registered charities:

  • TF725 Registered Charity Basic Information Sheet (BIS)
  • T3010-1 Registered Charity Information Return
  • T1235(09) Directors/Trustees and Like Officials Worksheet
  • T1236(10) Qualified Donees Worksheet/Amounts Provided to Other Organizations

CRA sends these forms to registered charities incorporated in Ontario and subject to the Ontario Corporations Act:

  • RC232-WS Director/Officer Worksheet and Ontario Corporations Information Act Annual Return, or
  • RC232 Ontario Corporations Information Act Annual Return, if applicable.

CRA sends this form to private foundations:

  • T2081 Excess Corporate Holdings Worksheet for Private Foundations

What forms does the Charity Filing Guide cover?

The Charity Filing Guide provides information about these forms:

  • TF725 Registered Charity Basic Information Sheet
  • T3010-1 Registered Charity Information Return
  • T1235(09) Directors/Trustees and Like Officials Worksheet
  • T1236(10) Qualified Donees Worksheet/Amounts Provided to Other Organizations

The Charity Filing Guide does not provide information about these forms:

  • RC232-WS Director/Officer Worksheet and Ontario Corporations Information Act Annual Return
  • RC232 Ontario Corporations Information Act Annual Return
  • T2081 Excess Corporate Holdings Worksheet for Private Foundations

If you need assistance with these forms, contact an accounting or legal professional or call CRA at 1-800-267-2384.

Get the Guide: Completing the Registered Charity Information Return

CRA does not include the Guide, T4033-1 Completing the Registered Charity Information Return, in the package sent to registered charities. The Guide is available on the CRA website to read or download. Call CRA if you would like to receive a printed copy.

Be sure you use the guide that applies to the current T3010 return. The instructions have changed, so don’t use the older Guide T4033B to complete Form T3010-1.

What's in the Charity Filing Guide?

The Charity Filing Guide has six main sections:

  1. Introducing the forms: compares old and new versions of the forms and highlights key changes.
  2. Getting started: checklists and tips to help you organize your records and gather all the required information together before you start to complete the forms.
  3. Completing the forms: interactive forms that you can use as a learning tool to find out more about the questions on each form, or as a working copy that you can practice with before completing the CRA form. The forms in this section can be printed for your records. However, they are not official forms and cannot be submitted to CRA.
  4. Submitting the forms: checklists and tips to ensure you submit all the required forms and documents to CRA.
  5. Keeping on track: suggestions and timelines that help you stay organized during the year, keep records, and make filing the annual return easier.
  6. Resources: includes a glossary with explanations of complex terms, links to websites and organizations that can help you meet your reporting obligations, and downloadable versions of some of the materials in this website.

Links to the CRA website

Charities and Giving http://www.cra-arc.gc.ca/chrts-gvng/menu-eng.html

Guidelines for applying the new sanctions http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/nwsnctns-eng.html

We'd like to acknowledge the volunteers from small and rural charities who participated in focus groups and interviews and tested early versions of this website. Their thoughtful contributions helped us understand the reporting challenges they face and gave us some great ideas for creating materials that would help other charities.