Report on the Charities Program 2023 to 2024

• The Report on the Charities Program 2023 to 2024 is now available.

Full text

This report highlights the CRA’s regulatory activities that supported registered charities and other qualified donees from April 1, 2023, to March 31, 2024.

The report contains a number of statistics and updates on a variety of topics, such as:

• registration, including the breakdown of applications received and application outcomes
• compliance activities, including the breakdown of audit outcomes and types of revocations
• policy-related activities and stakeholder engagements
• client service standards and the breakdown of enquiries received
• education and outreach activities, including webinars for charities and the Registered Charities Research Survey
• contributions to international and domestic commitments

To view all editions, visit Reports on the Charities Program.

Additional links

• Guidance products, videos, forms and more
• Charities and giving – A to Z index
• Charities and giving glossary
• List of charities and other qualified donees

We’re here to help

We encourage you to read the report and, as always, your comments and questions are welcome.

To reach us, please contact the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: March 20, 2025

Understanding gifting and receipting

• It is important to understand the gifting and receipting rules so your charity can be confident when receiving gifts and issuing official donation receipts.

Full text

Gifts

A gift is a voluntary transfer of property without valuable consideration to the donor. Property can be broken into two categories:

• Cash gifts: include debit, cheque and credit card payments
• Non-cash gifts: other tangible gifts that could include capital property (equipment, land, buildings, stocks, etc.), personal property (artwork, furniture, clothes, etc.), and life insurance policy

To determine if a gift has been made, consider the following questions:

• Was the gift made voluntarily?
• Was there a transfer of property?
• Was the gift directed to a specific person, family, or non-qualified donee?
• Did the donor receive an advantage?

It is important to review these questions before deciding whether an official donation receipt can be issued for a gift received by your charity.

Receipts

For donors, official donation receipts are required to claim a tax credit or deduction. Under the Income Tax Act, only qualified donees can issue official donation receipts for gifts they receive from individuals and corporations.

Other than registered charities, the following types of organizations are also qualified donees:

• Registered Canadian amateur athletic associations
• Registered national arts service organizations
• Registered journalism organizations
• Municipalities
• Municipal or public bodies performing a function of government in Canada
• Registered universities outside Canada
• Low-cost housing corporations for the aged
• His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies
• Registered foreign charities that have received a gift from His Majesty in right of Canada

You can find a listing of qualified donees at canada.ca/charities-giving. The listing includes registered charities’ T3010 information.

Upcoming webinar

If you want to learn more about receiving gifts, issuing receipts, and get answers to questions you may have on the topic, we invite you to attend our upcoming webinar.

This webinar will take place:

• March 25, 2025: 2 English sessions
• March 27, 2025: 1 English and 1 French session

Register for a Charities webinar session.

We’re here to help

For questions concerning gifting and receipting or any other charities-related questions, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 a.m. to 5 p.m., Eastern time.

Published on: March 11, 2025

Charities webinars – Gifting and receipting Registration closed

• We are pleased to announce that our next webinar is coming!

Full text

Registration for Gifting and receipting is now open. In this webinar, we will provide you with information and resources on receiving gifts and issuing receipts.

This webinar will take place:

• March 25, 2025: 2 English sessions
• March 27, 2025: 1 English and 1 French session

Register for a Charities webinar session.

We encourage representatives of all registered charities and other qualified donees across Canada to sign up. This is an excellent opportunity to learn about gifting and receipting.

Space is limited! Register today!

You can also check out the Charities media gallery to view some of our past webinars.

We’re here to help

For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: March 4, 2025

Quarterly updates from the Charities Directorate

• Welcome back to our third edition of Quarterly updates from the Charities Directorate!

Full text

Starting the new year off right

We know many charities are busy planning their operations for the upcoming year. With this in mind, now is the perfect time to review and make any necessary updates to your charity’s account.

Here are a few key reminders:

Updating your charity’s information

Does your charity have a new director? Or has there been a change to your charity’s contact information? There are different processes for updating this information depending on the type of change you need to make. Consult our Making a change to your organization page to learn more.

Considering new activities or changing your charity’s purposes?

If your charity is considering changing its purposes or carrying on new activities this year, we recommend consulting with our client service team first. They can provide advice to help your charity stay compliant and meet its obligations.

Staying connected

We are increasingly shifting to digital services, so it is essential that you have a valid email address on file with us. This ensures that you receive the latest updates that could affect your charity.

In case you missed it

Since our last update, we have continued our efforts to support the charitable sector. Here’s a quick summary of what we have been working on:

• Publishing information on the extension of the deadline for making charitable donations eligible for tax support in the 2024 tax year, until February 28, 2025
• Helping Ontario-based charities’ transition to the Ontario’s Not-for-Profit Corporations Act, 2010
• Providing a webinar on Public policy dialogue and development activities (PPDDAs) to more than 200 participants
• Sending out educational materials on how to draft and describe charitable purposes and activities
• Publishing updated guidance on CG-029 Relief of poverty and charitable registration
• Releasing Report #4 of the Advisory Committee on the Charitable Sector – October 2024

Top compliance issues for charities

During the 2023-2024 fiscal year, we identified common non-compliance issues in the following areas: books and records, official donation receipts, Form T3010, Registered Charity Information Return.

When we discover non-compliance issues, we use a series of progressive compliance measures. When possible, we address minor errors through non-audit interventions, such as education letters. Through this approach, charities are often given the opportunity to bring themselves back into compliance.

We reserve audits for situations where a high risk of potential non-compliance has been identified. We resort to stronger corrective measures, such as sanctions or revocations, in cases of serious non-compliance.

The section below outlines these common errors in two categories: 1) minor errors and, 2) high-risk non-compliance.

Books and records

Reason to educate - minor errors:

• Non-material and/or unintentional errors and/or omissions in the books and records
• Not having a travel log to support minor expenses
• Not maintaining a copy of current governing documents

Examples of high-risk non-compliance:

• Having no books and records available
• Refusing to provide books and records
• Committing culpable conduct (falsified books and records)

Official donation receipts

Reason to educate - missing minor elements:

• A statement that it is an "official receipt for income tax purposes"
• The place or locality where the receipt was issued
• The name Canada Revenue Agency and the website address (canada.ca/charities-giving)

Examples of serious non-compliance:

• Issuing falsified/fraudulent/inflated receipts
• Issuing receipts for services
• Lending registration number to other organizations

T3010 information return

Reason to educate - unintentional minor errors:

• Allocating fundraising expenses to the wrong reporting line
• Incorrectly reporting line 5010 “Total expenditures on management and administration”

Examples of intentional/serious errors:

• Significant inaccuracies, beyond what is reasonably considered minor*
• Willfully omitting information from the T3010 and/or financial statements
• Failing to file a return as and when required (which results in a revocation for failure to file)

*Opportunities for the Disabled Foundation v MNR, 2016 FCA 94 at paras 50-51.

Engaging with the charitable sector

The fall was filled with great opportunities to connect with the sector and gather valuable insights!

Roundtable in Vancouver (September 12, 2024)
We attended a roundtable discussion with a group of Vancouver-based charities, coordinated by Imagine Canada. We also met with grassroots, women-led, charitable organizations to hear directly from those working on the front lines. These conversations provided insights into how the CRA can continue to modernize its role as a regulator.

International Charity Law Network Conference (September 19, 2024)
We participated in the International Charity Law Network Conference in Toronto, Ontario, hosted by the Osgoode Hall Law School, at York University. The event brought together charity law scholars, law students, and practitioners and regulators from Canada and the United States, presenting on and discussing topics related to international charity law.

Philanthropic Foundations Canada 25th Anniversary Conference (September 25, 2024)
We attended the Philanthropic Foundations Canada 25th Anniversary Conference in Ottawa, Ontario. On the third day of the conference, we participated in a panel discussion, sharing insights from a regulatory perspective.

Advisory Committee on the Charitable Sector (September 17 and October 17-18, 2024)
The current Advisory Committee on the Charitable Sector (ACCS) membership met virtually on September 17, 2024, to discuss emerging issues in the sector. It met again on October 17 and 18, 2024, for a final time in person, to discuss themes driving the Charities Directorate’s internal modernization review. We would like to extend our appreciation to the members for their meaningful contributions, which included how the charities program could be improved and were captured in the recently published ACCS Report #4.

International Regulators Conference (October 28-30, 2024)
We participated in the International Regulators Conference in England, where charity regulators from eight nations met to share matters of mutual interest and concern. The three-day meeting fostered the mutual exchange of knowledge across four key themes: charity registration and charitable status; digital, technology and data; communication, education, and public trust; and compliance. We had the opportunity to hear about current issues faced by other jurisdictions, and to share the Directorate’s own updates.

Federal/Provincial/Territorial Network of Charity Regulators (November 14, 2024)
The Federal/Provincial/Territorial Network of Charity Regulators (FPT) met to discuss issues related to regulating charities across Canada. We discussed draft policy guidance, and had a roundtable discussion to share updates and highlight emerging trends within participants’ jurisdictions. The meeting provided valuable feedback to inform ongoing policy development and strengthen collaboration across the FPT Network.

Technical Issues Working Group (November 19, 2024)
The Technical Issues Working Group (TIWG) met to discuss trends and technical issues in the charitable sector. Members provided constructive feedback on the impacts that legislative amendments have on charitable organizations and their respective programs, and opportunities to streamline the process of amending charitable purposes.

Stay tuned

We have two new webinars planned for the coming months:

• Rules for charities making grants to grantees (non-qualified donees) – January 28 and 30, 2025
• Gifting and receipting – date to be announced

If you received this email, you are subscribed and will be notified when registration opens for each. Space will be limited so make sure you don’t miss out on these great learning opportunities!

You can also check out the Charities media gallery to view some of our past webinars, including:

• Public policy dialogue and development activities (PPDDAs) by registered charities
• Registering for My Business Account (MyBA): A step-by-step guide for charities
• Completing your T3010 online: A walkthrough for charities
• Books and records

Spread the word

Are you liking the information shared in these quarterly updates? Did you learn something new? If so, please spread the word. Share this email with a colleague and encourage them to sign up for our electronic mailing list!

Published on: January 28, 2025

Update on the extension of the deadline for making 2024 charitable donations

• On December 30, 2024, the Department of Finance announced the federal government’s intention to amend the Income Tax Act to extend the deadline for making charitable donations eligible for tax support in the 2024 tax year.

Full text

Following this, on January 23, 2025, the Department of Finance announced that it had released draft legislation in support of this proposed change, which will be introduced in Parliament in due course. For more information, visit Draft legislative proposals and explanatory notes related to the Income Tax Act (Charitable donations).

To help provide certainty as we head into tax season, the CRA is confirming that it will proceed with administering the 2024 deadline extension for charitable donations. The CRA is administering this proposed legislation, consistent with its long-standing practice.

What does this mean for charities and other qualified donees?

Charities and other qualified donees should continue to issue official donation receipts according to the receipting rules.

A charity or other qualified donee is not required to issue official donation receipts specific to the extension period. However, it may wish to do so as a courtesy to its donors, if they generally receive only one annual receipt for multiple donations.

The extension will not affect how you report tax-receipted revenue on your 2024 and 2025 information returns. All official donation receipts issued during your 2025 fiscal period should be reported on your 2025 information return.

If your charity or other qualified donee chooses to issue official donation receipts, keep the following in mind:

• You must include the required information on an official donation receipt.
• You must keep all postmarked envelopes of donations received by mail.
• You may want to make note in your books and records of which official donation receipts were issued during the extension period.
  • While this is not required, it may assist charities in responding to enquiries from donors or the CRA.

For more information, including examples for specific situations, we encourage you to visit Extension of the deadline for making 2024 charitable donations.

We will share any updates related to the extension of charitable donations on this web page and/or through our electronic mailing list (EML). If you received this email, you are subscribed and will be notified when updates are available.

Additional links

• Clarifying the CRA’s approach in administering the proposed tax measure to extend the 2024 charitable donations deadline
• Issuing receipts
• Does a registered charity have to issue official donation receipts for gifts it receives?
• Other organizations that can issue donation receipts (qualified donees)
• Checklist - Keeping adequate books and records

Published on: January 23, 2025

Start off your new year with some useful tips from our Client Service team

• As a new year begins, many of us embrace a fresh start. Charities can also embrace this spirit by making sure their account and information with the Canada Revenue Agency (CRA) are accurate and updated.

Full text

If you have made or plan to make changes to your organization, informing the Charities Directorate ensures that your charity complies with its obligations under the Income Tax Act and starts the new year on the right foot. Our client service team is here to support you each step of the way.

Did you know that our client service representatives responded to close to 53,000 calls during the 2023-2024 fiscal year? Charities, other qualified donees and the public received trusted advice from our representatives, with an average response time of two minutes or less.

When you call us with specific questions, such as those related to the Form T3010, charitable purposes, and the disbursement quota, your call will be quickly transferred to one of our representatives, like Josée, Dylan and Ala, who collectively have over 15 years of experience helping the charitable sector. We asked them to share some tips to help your charity meets its obligations:

Differences between updating us on changes and submitting your charity information return

Hi, my name is Dylan! I enjoy talking to charities across the country, and finding the right information for you. Did you know that informing us about changes to your charity and submitting your annual charity information return are two separate processes? To ensure your updates are processed, please remember to submit a separate request for any change you make to your charity.

For example, if you change your address, have new activities, or are updating your list of directors, this information should be submitted to us by following the appropriate steps on make a change to your organization. The easiest way to keep this up to date is using My Business Account or Represent a Client. Unfortunately, since Form T3010, Registered Charity Information Return is not designed for account updates, changes made through this form will not be processed. When in doubt, call us! We would be more than happy to validate your information with you.

Everything you need to know about charities, from A to Z

Hi, I’m Ala! Answering questions about registration and providing links to the appropriate sections of our website are some of the many ways I can provide information to you. To help you navigate the changes your charity may be considering this new year, I highly recommend that you consult our Charities and giving – A to Z index. With close to 400 topics, it’s a search engine to help you find the correct information. This is one the most useful pages I share when charities call us.

Checklists for charities

Hello, bonjour, I’m Josée! I love helping people and providing the information charities need to stay compliant. Did you know that when you call our team, we can send you an email with links to all the information you are seeking? For example, one of my go-to webpages is our checklists for charities. For checklist-lovers, this page offers a ton of information to help you kick off the new year right and check things off your to-do list. Another great tool for anyone involved with operating a registered charity is our important links for directors, officers and volunteers, which contains more need-to-know information!

We’re here to help

Whatever goals you may set for your charity this new year, you can rely on our team to guide you along the way.

For any charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. We are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: January 15, 2025

Rules for charities making grants to grantees (non-qualified donees)

• The Federal Budget 2022 announced changes to the ways a charity can work with non-qualified donees.

Full text

The term “qualified donee” in the Income Tax Act (ITA) refers to an organization, such as a registered charity, that can issue official donation receipts to individuals and corporations that donate to them. A “non-qualified donee” is any organization or individual that does not meet the definition of a qualified donee. Intermediaries and grantees are both a type of non-qualified donee that can receive money or other resources from a charity, if they follow certain rules.

The changes allow charities to make qualifying disbursements to non-qualified donees, which we also refer to simply as making grants to grantees. If a charity wishes to make a grant to a grantee, the ITA requires that the charity ensures and maintains documentation sufficient to show that the grant is exclusively applied to charitable activities that further the charity’s charitable purposes. The CRA’s guidance document, outlined below, can help you understand how to apply these rules.

CRA’s guidance document

After a public feedback process, the CRA developed guidance to explain how we interpret and apply the rules for charities making grants to grantees (non-qualified donees). The granting guidance has four main sections and:

• provides a summary of CRA’s interpretation and application of new ITA requirements
• outlines the ways a charity can operate, including comparing granting with direction and control
• recommends a five-step due diligence process for charities to fulfill the ITA requirements for grants
• covers special topics, such as new reporting requirements, real property grants, and pooled grants

Key takeaways from the guidance

Charitable purposes (paragraphs 8, 13, and 25-34): When a charity gives a grant to a grantee, it must further the charity’s common law charitable purposes stated in its governing document. Note that a purpose to gift to qualified donees does not on its own authorize a charity to make a grant to a grantee. If your charity wants to give grants that don’t fit your charitable purposes, you would need to update them.

Grant reporting (paragraphs 80-89): Charities must report their grants to the CRA in Form T3010, Registered Charity Information Return. It’s easiest to do this online using My Business Account (MyBA) or Represent a Client, which will always present the latest version of the form. If you are filing on paper, always download the latest version from the CRA website.

Grants outside Canada (paragraphs 90-93, 105-113): Charities can give grants for activities inside and outside Canada. However, there may be special considerations that apply when the grants are used for activities outside Canada.

Directed giving: (paragraphs 75-81) There are new and related ITA rules that prohibit charities from accepting directed gifts for grants to grantees. A directed gift is a gift from a donor that is expressly or implicitly conditional on the charity “gifting” it over to a specific recipient, other than a qualified donee.

Ways to operate (paragraphs 3, 14, 17-20): Charities can work through groups or organizations that are not qualified donees by using intermediaries. However, the charity must exercise direction and control. Charities can choose whichever approach works best for them.

Note: The guidance provides the CRA’s recommended way to meet the ITA requirements for grants to grantees. A charity does not have to follow our granting recommendations, as long as it can show in its books and records that it has used other measures to meet the ITA requirements.

Upcoming webinar

If you want to learn more about the granting related changes to the ITA, and get answers to questions you may have on the topic, we invite you to attend our upcoming webinar.

This webinar will take place:

• January 28, 2025: 2 English sessions
• January 30, 2025: 1 English and 1 French session

To register for a session, go to Charities webinars.

We’re here to help

For questions concerning the rules for charities making grants to grantees (non-qualified donees) or any other charities-related questions, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 a.m. to 5 p.m., Eastern time.

Published on: January 14, 2025

Discover GCDonate – A valuable resource for the charitable sector

• The Canada Revenue Agency (CRA) is sharing the following message with you on behalf of Public Services and Procurement Canada (PSPC):

Full text

Through GCSurplus, the GCDonate program is committed to supporting charitable and non-profit organizations across Canada by donating surplus assets from Government of Canada departments and agencies. This unique initiative provides organizations with valuable resources, at no cost, to help them expand their reach and enhance their work in communities.

GCDonate not only supports communities in need but also makes a lasting impact by keeping useful items out of the landfill. It’s an effective, sustainable way to empower community work while preserving our environment.

Don’t miss out on the chance to access assets that could benefit your organization. Visit the GCSurplus website today to register, explore available assets, and see how GCDonate can support your mission.

Too busy to check the website regularly? No worries! Sign up to receive email notifications for new listings in your favorite categories. It’s that easy!

For any questions regarding the GCDonate program, please contact 1‑844‑991‑1385 or email info@GCSurplus.ca.

Published on: January 9, 2025

Charities webinars – Rules for charities making grants to grantees (non-qualified donees) Registration closed

• Registration for Rules for charities making grants to grantees (non-qualified donees) is now open. In this webinar, we will provide you with information and resources on the changes made to the Income Tax Act in 2022 related to the ways a charity can operate, and the CRA’s corresponding guidance product, CG-032, Registered charities making grants to non-qualified donees.

Full text

This webinar will take place:

• January 28, 2025: 2 English sessions
• January 30, 2025: 1 English and 1 French session

To register for a session, go to Charities webinars.

We encourage representatives of all registered charities and other qualified donees across Canada to sign up. This is an excellent opportunity to learn about the rules for making grants to grantees (non-qualified donees).

Space is limited! Register today!

You can also check out the Charities media gallery to view some of our past webinars.

We’re here to help

For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 a.m. to 5 p.m., Eastern time.

Published on: January 7, 2025

Government of Canada announces extension of 2024 charitable donations to February 28, 2025

• As announced on December 30, 2024, the Government of Canada intends to amend the Income Tax Act to extend the deadline for making donations eligible for tax support in the 2024 tax year, until February 28, 2025.

Full text

For more information on the extension, we encourage you to read the news release: Government of Canada announces extension of 2024 charitable donations to February 28, 2025.

Published on: December 30, 2024

Canada Post mail service disruption

• We are aware that the postal service disruption in Canada may be impacting charities. Please contact the Charities Directorate if you have questions related to your operations, such as receiving gifts or issuing donation receipts.

Full text

We understand the disruption may also impact your organization’s ability to meet its Registered Charity Information Return (T3010) filing deadline. In such cases, it is important that you contact us as soon as possible to discuss your situation. There are alternative ways of meeting your filing obligations, such as through My Business Account (MyBA) or by fax. We can discuss the best option for your organization.

Visit our website to learn more about how the Canada Post mail service disruption is impacting CRA services.

Benefits of filing your return using MyBA

We encourage all charities to file their returns online using MyBA or Represent a Client. You will immediately receive a confirmation receipt after submitting your return. You can rest assured that your return has been successfully submitted for further processing. Filing online also ensures you include all necessary forms, sections, and documents.

If you’re new to online filing, go to Access our online services for charities. You will find step-by-step instructions to create your account and get started filing your return.

For more resources about our online services, see:

• Registering for My Business Account (MyBA): A step-by-step guide for charities
• Completing your T3010 online: A walkthrough for charities

We’re here to help

For any additional questions, please contact the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: December 12, 2024

Gifting and receipting – getting it right!

• With the holiday season quickly approaching, your charity might see an increase in donations received. It is important to understand the rules so your charity can be confident when receiving gifts and issuing official donation receipts.

Full text

Receiving gifts

Before issuing an official donation receipt, your charity or other qualified donee must determine if it has received a gift for the purposes of the Income Tax Act and the eligible amount of the gift.

To determine the eligible amount of a gift, a charity must know:

• The fair market value of the donated property
• The fair market value of any advantage provided to the donor
• Whether the deemed fair market value rule applies, if the donation is a non-cash gift

Helpful resources:

• What is a gift?
• P113, Gifts and Income Tax

Issuing donation receipts

Did you know that questions related to receipting are some of the most common telephone enquiries that we receive? In addition, improperly issuing donation receipts is a common issue we see when conducting audits.

Your charity can use the resources listed here to learn more or to help fix common and avoidable mistakes you may encounter when issuing donation receipts:

• Only registered charities or other qualified donees may issue receipts.
• Receipts must contain certain information to meet the requirements of the Income Tax Act and its regulations.
• For examples of receipts and definitions of terms used, see Sample official donation receipts. You can use these samples to prepare official donation receipts in order to remain compliant with the requirements of the Income Tax Act and its regulations.
• You can also use the checklist for issuing complete and accurate donation receipts to make sure the donation receipts issued by your charity contain the mandatory elements.
• There is no requirement in the Income Tax Act for a registered charity to issue an official donation receipt or that it issues a receipt within a certain timeframe. However, donors cannot claim a charitable tax credit or deduction unless they are issued an official donation receipt.

We’re here to help

For any additional questions related to receiving gifts or issuing donation receipts, please contact the Charities Directorate client service team at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: December 3, 2024

Public policy dialogue and development activities (PPDDAs) by registered charities

• In case you missed it, the Canada Revenue Agency (CRA) recently held a webinar on public policy dialogue and development activities (PPDDAs) carried out by registered charities.

Full text

During election periods in Canada and abroad, charities may see an opportunity to highlight the policy issues that are important to furthering their work. The CRA recognizes that charities have an important contribution to make to the ongoing public conversations around important issues facing Canadians. However, there are some rules that charities need to follow when carrying out PPDDAs.

Understanding PPDDAs

PPDDAs are activities a charity carries on to participate in the public policy development process, or to help the public take part in that process. The CRA considers PPDDAs to include those that seek to influence the laws, policies or decisions of a government, whether in Canada or a foreign country.

A charity may engage in unlimited PPDDAs that further its stated charitable purposes, provided the charity never directly or indirectly supports or opposes a political party or candidate for public office.

For an in-depth look at PPDDAs, consult our webinar. In this webinar, there are multiple examples to highlight:

• the types of PPDDAs that charities can undertake
• how PPDDAs align with a stated charitable purpose
• what activities are allowed and those that are prohibited
• other legal requirements

You can also find more information on PPDDAs by reading our Guidance, CG-027, Public policy dialogue and development activities by charities.

We're here to help

To learn more about charitable purposes and activities, check out our recent EML message on the topic.

For questions concerning PPDDAs, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: November 29, 2024

Take action during Charity Fraud Awareness Week

• We are highlighting Charity Fraud Awareness week, which takes place between November 25 to 29. This international initiative is dedicated to educating the charitable sector about fraud and cybercrime and provides helpful tools to reduce the risk of fraud in the sector.

Full text

As a member of the International Charity Regulators, the Canada Revenue Agency (CRA) recently participated in a meeting with international partners to discuss topics of mutual interest, including strategies to help protect charities against fraud.

The CRA would like to take this opportunity to share valuable information to help you meet your charity’s obligations and carry on your important work.

Educating volunteers and employees

One way to protect your charity is to make sure your volunteers and employees know how to spot and prevent suspicious activities. To do so, you can identify and document your risks in your charity’s activities or practices that could be susceptible to abuse, such as:

• fundraising practices that are largely cash-based and susceptible to skimming
• cash-based transactions with partners or suppliers that are not easily traceable
• providing support to beneficiaries with items that are more susceptible to non-charitable use, such as cash or capital property
• unrestricted or unsupervised use of assets, such as computers, vehicles, meeting spaces and event facilities, or social media accounts

Carrying on activities outside Canada

It’s important to understand how Canadian rules and regulations apply to your charitable work no matter where your charity operates, particularly in areas of conflict or humanitarian crises. For more information on topics such as working outside Canada, including making sure your charity’s resources are devoted to charitable activities and maintaining proper books and records, see CG-032, Registered charities making grants to non-qualified donees, and CG-002, Canadian registered charities carrying on activities outside Canada.

Like all individuals and organizations in Canada, charities are responsible for making sure they do not operate in association with individuals or groups that are engaged in or support terrorist activities.

For more information on assessing your charity’s level of risk and measures to prevent abuse, visit our pages Educating charities about the risks of terrorist abuse and Checklist: How to protect your charity against terrorist abuse. The measures identified in the checklist can also help protect your charity from other types of fraud.

Additional links

• Make sure your contact details are up to date
• Protect your MyBA account - Scams and fraud
• Know how to recognize a potential case of fraud
• Learn about how to donate wisely and avoid fraud

Reporting suspected fraud

If you suspect a business, charity, or person is cheating in Canada, such as charities making profits from non-charitable activities, report them to the CRA by submitting a lead to the Leads Program. The information you provide in your lead could help the actions the CRA is already taking to fight tax cheating.

We’re here to help

For other fraud-awareness-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: November 25, 2024

The countdown to GivingTuesday is on!

• GivingTuesday is a day to inspire people around the world to do good in their communities. It began in 2012, right here in Canada by a group committed to generosity and creating positive change.

Full text

This year, the global GivingTuesday event is on December 3, 2024.

For registered charities and other qualified donees, GivingTuesday is an opportunity to organize campaigns and activities aimed at furthering their stated charitable purposes.

For donors, it serves as a reminder to do good and be generous. Whether it is by giving your time, making someone smile, helping a friend or making a donation, there are many ways to give back and help others.

Fundraising for your charitable work

If your charity is interested in fundraising, either on GivingTuesday or throughout this upcoming holiday season, the Canada Revenue Agency has some helpful resources:

• Visit our website to learn more about the rules for fundraising to support your charitable work.
• For more information on fundraising, visit Guidance CG-013, Fundraising by registered charities.

Making a donation

When you support registered charities, you help make a positive impact on the daily lives of all Canadians, including your own.

Before you contribute, it’s important to choose the right organization. Check the List of charities and certain other qualified donees so that you can be confident that the charity you have chosen is registered.

For more information on donations and gifts and how to donate wisely, visit Giving to charity.

We’re here to help

For questions concerning fundraising and other acceptable activities, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: November 19, 2024

Client Services 101 – Our representatives are here to help!

• Some people believe that reaching out to the Charities Directorate could lead to negative consequences. That’s a MYTH! In fact, it is the opposite – we are here to support you. Contacting us is the best way to make sure that you understand your obligations and responsibilities as a registered charity.

Full text

When you call our client service team, you can speak with representatives such as Nicolas, who can provide you with one-on-one help:

Hi, my name is Nicolas and I have been a Client Service Representative for almost six years. What I enjoy the most in my job is the positive feedback I receive from numerous charities, qualified donees and members of the public after I’ve provided them with guidance or answers to their questions. It’s humbling to know I can play a small part in helping them. It provides me with a sense of community, which essentially mirrors the goals of the people and organizations I have been tasked to help. For me, a great representative is someone who actively listens, knows how to solve problems, shows empathy, and is a good communicator. Here are a few ways my colleagues and I can help you.

A response within 2 minutes!

Did you know that, on average, when you call the Charities Directorate’s Client Service team, we will respond within two minutes? We value your time. Whether you are looking to register your organization, want to make changes to your organization or account, need help with a specific issue, or have a quick question, we can provide accurate information specific to your situation, in the official language of your choice.

Responding to written questions

If you prefer sending a written question, we can help you as well! Our goal is to review and respond within:

• 45 days for routine cases
• 120 days for complex cases

As you can see, we are busy with lots of questions, but you should never hesitate to send in a question.

Accessing My Business Account

To request changes to your registered charity’s account or to submit other written enquiries, we highly recommend using My Business Account (MyBA). This is a fast, secure and easy way for you to access and update your charity’s account information. Using MyBA also ensures that your enquiry is received immediately by the CRA, without mailing delays. You are also provided with a case number which can be used for follow-up enquiries.

For information on making specific changes to your charity’s account, go to Making a change to your organization.

We’re here to help

When you contact the Charities Directorate, we can provide you with:

• general information about registered charities
• information on how to apply for registration online
• information on how your charity should properly issue official donation receipts and how to fill out the annual information return (Form T3010)
• guidance on changing your charity's legal name, mailing or email address, purposes, activities, and more

For any charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. We are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: November 5, 2024

The guidance on the relief of poverty as a charitable purpose has been updated!

• The Canada Revenue Agency (CRA) has revised its guidance CG-029 Relief of poverty and charitable registration to reflect recent changes to the Income Tax Act.

Full text

In this revised version, you will find more details and examples on how your charity can provide affordable housing. It also contains updated terminology, and information on the new rules for making grants to non-qualified donees.

Determine who is eligible for affordable housing

In Canada, a charitable purpose to relieve poverty can include providing affordable housing as a basic necessity of life and simple amenity. People experiencing poverty are those who lack these kinds of basic necessities of life or simple amenities available to the general population.

To help you better determine if a person or a household is eligible for affordable housing in a particular community or area, your charity can use provincial or municipal criteria that are consistent with Government of Canada funded affordable housing programs across Canada, such as:

• Quebec — core need income threshold (French only)
• British Columbia — housing income limits
• Alberta — income thresholds
• Toronto — rent geared to income subsidy

For more information on relief of poverty, please visit our pages Relief of poverty and Housing and charitable registration.

We’re here to help

For questions concerning the relief of poverty, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: October 24, 2024

Report #4 of the Advisory Committee on the Charitable Sector

• The Advisory Committee on the Charitable Sector (ACCS) is pleased to announce that Report #4 is now available.

Full text

This report was delivered as part of the ACCS’ mandate to advance emerging issues relating to charities, and to ensure that the regulatory environment supports the important work that charities do.

The report, written by each of the Committee’s working groups, covers important priorities for the sector, such as:

• the definition of charity and charitable purpose
• the National Inherent Risk Assessment
• transparency and data related to other qualified donees and non-profit organizations
• the relationship between the CRA and the charitable sector

The Committee would like to extend their sincere thanks to the sector co-chairs, Sheherazade Hirji and Kevin McCort, and to each of the sector members who continue to dedicate their time, energy, and expertise to support the ongoing work of the ACCS.

Published on: October 9, 2024

Charities webinars – Public policy dialogue and development activities (PPDDAs) by registered charities Registration closed

• Registration for Public policy dialogue and development activities (PPDDAs) by registered charities is now open. In this webinar, we will familiarize you with the rules governing public policy dialogue and development activities carried out by registered charities.

Full text

This webinar will take place:

• October 22, 2024: 2 English sessions
• October 24, 2024: 1 English and 1 French session

To register for a session, go to Charities webinars.

We encourage representatives of all registered charities and registered national arts service organizations across Canada to sign up. This is an excellent opportunity to learn about the rules governing public policy dialogue and development activities carried out by registered charities if you are new to charities or if you’re interested in learning more about the topic.

Space is limited! Register today!

We’re here to help

For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 a.m. to 5 p.m., Eastern time.

Published on: October 8, 2024

Advisory Committee on the Charitable Sector – Apply Now!

• Do you want to make a difference in the charitable sector in Canada? It’s not too late – Apply now to become a member of the Advisory Committee on the Charitable Sector.

Full text

It's not too late! This is a reminder that the deadline to apply to become a member of the Advisory Committee on the Charitable Sector (ACCS) is next Friday September 27, 2024.

We are looking for diverse, passionate applicants to join the new membership of the ACCS, which will begin in January 2025.

The ACCS is a consultative forum for the Government of Canada to engage in meaningful dialogue with the charitable sector, advance emerging issues related to charities, and ensure that the regulatory environment supports the important work that charities do.

The ACCS is made up of volunteers from the charitable sector, who provide advice and recommendations to the Minister of National Revenue and Commissioner of the CRA on important issues facing charities.

As the terms of the currently-serving members come to an end in December 2024, the Minister of National Revenue will appoint new charitable sector members for a two year term, effective January 2025.

The CRA strives to promote equity, diversity, and inclusion, and encourages applications from a broad cross-section of experts, practitioners, leaders from the not-for-profit and private sectors, as well as members of various groups, including women, 2SLGBTQIA+ communities, Indigenous peoples, persons with disabilities and members of visible minorities.

For more information on roles and responsibilities and membership composition, we encourage you to read the ACCS Terms of Reference.

If you want to make a difference in the charitable sector in Canada and provide recommendations to the Minister of National Revenue and Commissioner of the CRA, please visit our website and apply now.

If you require support throughout the application process, please contact the Charities Directorate call centre.

We thank you in advance for your interest in this important role.

Published on: September 24, 2024

Charitable purposes and activities: Useful tips to draft and describe them

• The Canada Revenue Agency (CRA) is here to support you, whether you are going through the registration process or need support as a registered charity in Canada.

Full text

If you are thinking about applying for registration, or your registered charity is wanting to change its purposes or carry on new activities, read on to find out more!

Understanding charitable purposes and activities

A registered charity must be constituted exclusively for charitable purposes and conduct charitable activities that support these purposes.

Purposes, also known as objects, are the goals your organization aims to achieve. These should be outlined in your governing document. Activities are the actions your organization takes to achieve these goals.

Your charitable purpose must fall into one of these categories:

• Relief of poverty
• Advancement of education
• Advancement of religion
• Other purposes that benefit the community

Your organization can also be constituted for making gifts to qualified donees.

To see examples from a specific category, click on one of the four links above.

Tips for drafting charitable purposes and describing activities

Any charitable purpose, except for making gifts to qualified donees, should clearly identify the what, how, and who.

That means showing, either expressly or implicitly, the following three elements:

• what: the charitable purpose category
• how: the means of providing the charitable benefit
• who: the eligible beneficiary group

For example, if your purpose is to advance education, you might state:

To advance education [what] by providing awards [how] to students of School ABC [who] to encourage academic excellence.

To show how your organization benefits the public, you need to describe in detail all the activities you will do to further each purpose in your governing document.

For more information, see CG-019, How to draft purposes for charitable registration, and visit our page Describing your activities.

What to do if your registered charity plans to change its purposes or carry on new activities

If your registered charity is considering changing its purposes or carrying on new activities, you should consult with the Charities Directorate first to ensure your charity:

• conducts only charitable activities
• has charitable purposes that support the planned charitable activities
• maintains its registered charity status

After making any changes to your charity’s purposes, be sure to submit the amended governing document to the Charities Directorate.

We’re here to help

Learn more about the CRA’s service standards by visiting Service Standards 2024–2025.

For questions concerning charitable purposes and activities, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 a.m. to 5 p.m., Eastern time.

Published on: September 18, 2024

Advisory Committee on the Charitable Sector – Apply Now!

• Do you want to make a difference in the Charitable Sector in Canada? It’s not too late – Apply now to become a member of the Advisory Committee on the Charitable Sector.

Full text

This is a reminder that the deadline to apply to become a member of the Advisory Committee on the Charitable Sector (ACCS) is next Friday September 27, 2024.

We are looking for diverse, passionate applicants to join the new membership of the ACCS, which will begin in January 2025.

The ACCS is a consultative forum for the Government of Canada to engage in meaningful dialogue with the charitable sector, advance emerging issues related to charities, and ensure that the regulatory environment supports the important work that charities do.

The ACCS is made up of volunteers from the charitable sector, who provide advice and recommendations to the Minister of National Revenue and Commissioner of the CRA on important issues facing charities.

As the terms of the currently-serving members come to an end in December 2024, the Minister of National Revenue will appoint new charitable sector members for a two year term, effective January 2025.

The CRA strives to promote equity, diversity, and inclusion, and encourages applications from a broad cross-section of experts, practitioners, leaders from the not-for-profit and private sectors, as well as members of various groups, including women, 2SLGBTQIA+ communities, Indigenous peoples, persons with disabilities and members of visible minorities.

For more information on roles and responsibilities and membership composition, we encourage you to read the ACCS Terms of Reference.

It’s not too late! If you want to make a difference in the charitable sector in Canada and provide recommendations to the Minister of National Revenue and Commissioner of the CRA, we encourage you to visit our website and to apply now.

We thank you in advance for your interest in this important role.

Published on: September 16, 2024

The September 30th filing deadline is approaching

• If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is September 30.

Full text

Not sure if this deadline applies to your charity? If your fiscal period ends on a date other than March 31, visit our page to find out when to file your T3010.

We encourage all charities to file their returns online using My Business Account (MyBA) or Represent a Client. If you must fill out your Form T3010 on paper, always go to our website and download the latest version of the form.

Useful tools to help you file

For tips on completing your return, you can rely on our practical tools to guide you, such as:

• our updated T3010 charity return page
• our comprehensive guide on Completing the Registered Charity Information Return
• our step-by-step webinar on Completing your T3010 online: A walkthrough for charities

Filing with MyBA is faster than by mail

Annual information returns filed through My Business Account (MyBA) or Represent a Client are processed faster than those sent in by mail. Filing online with MyBA also helps to identify all your necessary forms, sections, schedules and appendices, and reminds you to attach required documentation.

If this is your first time using our online services, go to Access our online services for charities for information on how to create an account and start filing your return. Our T3010 webinar, Registering for My Business Account (MyBA): A step-by-step guide for charities, is also a helpful resource.

Updating your charity’s information

Does your charity have a new director or mailing address? If so, make sure the information we currently have on file for your charity is up to date.

You can update your organization’s information in MyBA. Processes can be different depending on the type of change you would like to make. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.

We’re here to help

If you require assistance completing your return or using online services, please call the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: September 11, 2024

Quarterly updates from the Charities Directorate

• Welcome back to our second edition of Quarterly updates from the Charities Directorate!

Full text

September is an exciting time of year for many. Much like the new year feels like turning over a new leaf, the transition from summer to fall brings a back-to-school spirit and a return to normal routine—or maybe a fresh start.

This new season is also marked by the International Day of Charity, which was September 5. If you missed it, you can learn more about this special day by visiting the UN's International Day of Charity page.

Wherever you are this season, we wish you all the best during this exciting time of year.

In case you missed it

Since our last update, we have carried on our work supporting the charitable sector by:

• providing a webinar on Books and records to more than 640 participants
• publishing an announcement on the ACCS open call for membership applications
• refreshing our Giving to charity content, which focuses on information for donors
• publishing new web pages aimed at educating charities about the risks of terrorist abuse
• publishing updated statistics and refreshed content on Compliance within the charitable sector
• publishing the Report on the Charities Program 2022-2023

An update on the compliance program

Speaking of compliance, while the Charities Directorate has an important regulatory responsibility, it is not one that we can carry out independently, so we rely on many stakeholders, including charities, umbrella organizations, accountants, lawyers, media, and donors to help reinforce the importance of compliance within the charitable sector. Compliance is truly a shared responsibility.

We are continually promoting compliance. We do this by balancing our interactions with charities, so that we can help the majority to voluntarily comply, and taking remedial action to address serious non-compliance that arises. We determine the most appropriate way to resolve a given situation, using a risk-based approach. This means addressing minor errors through education, such as sending letters to inform charities on how to fix common and avoidable mistakes when completing their T3010 annual information returns.

We reserve audits for situations where the risk of potential non-compliance is high, and suggests that a closer look at the books and records, and operations of an organization, is necessary to identify and address any serious concerns. Audits are part of the regular compliance program of the CRA and are a thorough process involving extensive research, analysis and approvals.

Before imposing a negative consequence to address audit findings of non-compliance, the CRA provides administrative fairness to charities so they have the opportunity to respond to the concerns raised in the audit. This allows charities to explain why they believe the CRA's views are incorrect or, if the charity agrees it has not been compliant, it may still wish to present reasons why its registration should not be revoked (for example, the non-compliance is being remedied and did not represent serious harm to charitable assets or beneficiaries).

The CRA is committed to ensuring that audits are completed in a timely manner so that non-compliance is addressed quickly. In exceptional circumstances, audits may take longer given the need for back and forth to obtain more information and clarify details or given the complexity of transactions involving multiple charities and concurrent audits.

We know that the majority of the charitable sector is not engaged in high-risk non-compliance. Instead, most charities strive to operate within the rules and do the good work for which they were registered. However, a small proportion of registered charities operate in ways that are detrimental to the integrity of the charitable sector and inappropriately access the benefits made available by the Canadian tax-system. In those rare cases, we have a responsibility to identify and address egregious and abusive non-compliance, such as situations that involve financial or reputational harm, to protect the integrity of the charitable sector and tax-system.

This year, the top three high-risk non-compliance areas of focus are aggressive tax planning, offshore activities, and ineligible individuals.

Aggressive tax planning

Combatting aggressive tax planning is a CRA priority. Aggressive tax planning schemes are for the explicit purpose of decreasing the overall tax burden of the donors, instead of benefiting charitable recipients. Promoting or facilitating any kind of tax-planning is not a charitable purpose for which a registered charity can be established. As these arrangements pose a significant risk to the integrity of the charitable sector, we have an obligation to take action to identify, deter and address them.

Offshore activities

The Charities Directorate's offshore compliance program focuses on strategies to identify risk and address cases where money and resources are being moved outside Canada for non-charitable purposes as well as supporting non-charitable beneficiaries and activities outside of Canada.

Ineligible individuals

The ineligible individual provisions in the Income Tax Act are specific to the regulation of registered charities and registered Canadian amateur athletic associations (RCAAA).

The CRA applies these provisions in circumstances where it determines a known ineligible individual meets the definition of the legislation, is a member of a charity's board, or in a position of management or control, and the charity has not put safeguards in place to protect vulnerable beneficiaries and assets. We can and will revoke a charity when an ineligible individual is found to be posing risk to its resources and/or beneficiaries.

Engaging with the charitable sector

We had some great opportunities to interact with the sector over the last few months!

On May 17, 2024, we participated in a virtual webinar session hosted by Community Foundations Canada, presenting and answering questions on the new granting rules for registered charities. Topics included the CRA's role in charity regulation, issues concerning the transfer of resources from registered charities to non-qualified donees, and how charities can remain compliant while working in partnership with other organizations.

The Technical Issues Working Group (TIWG) met on June 4, 2024, to discuss trends and technical issues in the charitable sector. At this meeting, we received valuable feedback for consideration from members with experience in the charitable sector, which could help improve our program.

On June 6, 2024, we delivered a presentation on the new granting, or, “qualifying disbursement” rules at a webinar hosted by Imagine Canada. We began by covering the basics of the guidance, including its history and development, before moving on to a very active question and answer session. The attendees were highly engaged in the discussion, allowing for us to provide feedback and advice in response to dozens of questions on how registered charities can work with non-charities (non-qualified donees) in compliance with the Act.

On June 12, 2024, we attended the annual conference of the Association for Nonprofit and Social Economy Research at McGill University. Charities Directorate staff delivered a presentation that discussed T3010 data, encouraged consideration of how the charitable sector can work to support the accuracy of data, and noted some operational data trends in the charities program.

On June 18, 2024, we presented to Carleton University's Masters of Philanthropy and Nonprofit Leadership students, providing insight and perspective into some of the challenges and opportunities faced by the Charities Directorate in its regulatory role. Topics of discussion included legislation, policy development, media coverage, public perception of the CRA, e-services, and pressures we sometimes face.

On July 30, 2024, we met with our international counterparts in the charitable sector at an International Regulators meeting, which included representatives from Australia, Singapore, England and Wales, Northern Ireland, the Republic of Ireland, and New Zealand. At this virtual meeting, we discussed key program developments underway in our respective jurisdictions, with an emphasis on how each regulator approaches and promotes voluntary compliance within the sector. These meetings provide valuable insight as to what works well in other government agencies, as we continue to explore options to modernize our program in Canada.

Advisory Committee on the Charitable Sector

The Advisory Committee on the Charitable Sector (ACCS) is a consultative forum for the Government of Canada to engage in meaningful dialogue with the charitable sector, to advance emerging issues relating to charities, and to ensure that the regulatory environment supports the important work that charities do.

The Committee provides recommendations to the Minister of National Revenue and the Commissioner of the CRA on important and emerging issues facing registered charities and other qualified donees on an ongoing basis. To date, the ACCS has published three reports. Its fourth report is scheduled for publication in the Fall of 2024.

The ACCS is co-chaired by the charitable sector and the CRA. It is composed of up to 17 members from the charitable sector, as well as 3 members from the Government of Canada. See the ACCS Terms of Reference for more information.

As the terms of the current-serving members of the ACCS come to an end, the Minister of National Revenue will appoint new charitable sector members through an open call process. We anticipate that new members will begin their two-year term in January 2025.
Interested candidates are encouraged to apply. The open call closes on September 27, 2024, at 11:59 PM (Eastern Standard Time).

For more information, consult the open call for membership applications.

Stay tuned

We have two new webinars planned for the coming months:

• What you need to know about maintaining charitable registration (September 10 and 12, 2024)
• Public policy dialogue and development activities (PPDDAs) by registered charities (date to be announced)

If you received this email, you are subscribed and will be notified when registration opens for each. Space will be limited so make sure you don't miss out on these great learning opportunities!

You can also check out the Charities media gallery to view some of our past webinars, including:

• Registering for My Business Account (MyBA): A step-by-step guide for charities
• Completing your T3010 online: A walkthrough for charities
• Books and records

Spread the word

Are you liking the information shared in these quarterly updates? Did you learn something new? If so, please spread the word. Share this email with a colleague and encourage them to sign up for our electronic mailing list!

Published on: September 9, 2024

Statement by the Honourable Marie-Claude Bibeau, Minister of National Revenue on September 5, 2024

• The Honourable Marie-Claude Bibeau, Minister of National Revenue, today issued the following statement for International Day of Charity:

Full text

Today marks the International Day of Charity. Charities play an important role in our society and provide valuable services to Canadians—especially the most vulnerable among us. The Government of Canada recognizes the vast experience they bring to public debate and to the formulation of public policy, in addition to reducing poverty and providing a public benefit.

Today, I want to thank charities and their volunteers for the important work that they do to make a difference in our lives, here in Canada, and around the world. I was able to see firsthand what civil society organizations do on a daily basis, both here and abroad. We are fortunate to have a strong charitable sector in Canada thanks to the work of countless charities that provide critical services to Canadians across the country, and supporting their work remains a priority.

The Government of Canada supports charities through unique tax privileges, providing exemptions from income tax and the ability to issue official donation receipts and to receive gifts from other registered charities. Given the many privileges it provides, registration as a charity also results in an obligation to follow the longstanding rules for charities under the law. We are all indebted and accountable to the generosity of Canadian taxpayers. We all share a responsibility towards the sector that cuts across many stakeholders, including charities, umbrella organizations, accountants, lawyers, media, and donors. Please visit our website to see "what's new" with the Charities Directorate.

As Minister of National Revenue, I have been honoured to meet with members of the sector that were generous in sharing their valuable insights as we continue to find ways to continuously improve our regulatory framework. I am also proud of the work we have done in recent years to put the charitable sector back at the heart of the Canadian Government actions:

• Public policy dialogue and development activities by charities
• Registered charities making grants to non-qualified donees
• Disbursement quota increase

As we celebrate this day, I encourage everyone to consider donating to your favourite charity—contributions can make a significant impact on the lives of those in need. Before donating, please check the List of charities and other qualified donees to ensure that your donations go to a registered charity.

Let us recognize the incredible dedication of those involved in the charitable sector. If you would like to get involved to help modernize the charitable sector in Canada, apply to become a member of the Advisory Committee on the Charitable Sector (ACCS) today! The ACCS is made up of volunteers from the charitable sector, who provide advice and recommendations to the Minister of National Revenue and Commissioner of the CRA on important issues facing charities. To learn more, please visit our website.

Together, we can continue to support the vital services that enhance the lives of Canadians.

Happy International Day of Charity!

The Honourable Marie-Claude Bibeau
Minister of National Revenue

Published on: September 5, 2024

Report on the Charities Program 2022 to 2023

• The Report on the Charities Program 2022 to 2023 is now available.

Full text

The report highlights the work of the CRA in 2022-2023 to support registered charities and other qualified donees, from registration to compliance. The report contains a number of updated statistics and covers a variety of topics, including:

• improvements to the registration process
• the risk-based approach used to promote and address compliance within the charitable sector
• policy-related activities and stakeholder engagements
• client service, education, and outreach activities
• cooperation in external reviews

We encourage you to read the report, and as always, your comments and questions are welcome.

To reach us, please contact the Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 8 am to 5 pm, Eastern time.

Published on: September 4, 2024

Updated compliance within the charitable sector web page

• All registered charities have certain obligations under the Income Tax Act, and the Canada Revenue Agency is here to help you understand them.

Full text

To support registered charities in meeting their obligations, we are pleased to inform you that the Compliance within the charitable sector web page has been updated.

This page explains our approach to compliance in the charitable sector, and features updated statistics.

If you have any questions, we're here to help. You can contact the Charities Directorate at 1-800-267-2384. Our representatives are available to help Monday through Friday, 9 am to 5 pm, local time.

Published on: August 22, 2024

Charities webinars – What you need to know about maintaining charitable registration Registration closed

• Registration for What you need to know about maintaining charitable registration is now open. In this webinar, we will provide you with information and resources on what you need to know to maintain charitable registration.

Full text

This webinar will take place:

• September 10, 2024: 2 English sessions
• September 12, 2024: 1 English and 1 French session

To register for a session, go to Charities webinars.

We encourage representatives of all registered charities and registered national arts service organizations across Canada to sign up. This is an excellent introduction to learning what you need to know about maintaining charitable registration if you are new to charities or if you’re interested in learning more about our digital services.

Space is limited! Register today!

We’re here to help
For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: August 21, 2024

Educating charities about the risks of terrorist abuse

• As part of our ongoing commitment to provide charities with the tools and resources they need to meet their obligations and carry on their important work, the Canada Revenue Agency (CRA) is pleased to announce the publication of the following new web pages:

Full text

• Educating charities about the risks of terrorist abuse: overview
  • Infographic: Protect your charity from terrorist abuse
• Assessing and reducing terrorist risks to charities
  • Checklist: How to protect your charity against terrorist abuse
• Framework to safeguard the charitable sector
• Reporting terrorism or charity non-compliance

These comprehensive web pages provide information about:

• how registered charities can assess their level of risk for potential abuse by terrorists
• measures that registered charities can adopt to mitigate their risks of terrorist abuse
• the whole-of-government framework that enables Canada’s national security partners to safeguard the charitable sector from terrorist abuse
• how members of the public can report concerns relating to terrorist abuse or other non-compliance by registered charities

The CRA has a regulatory responsibility to educate and maintain public confidence in the charitable sector, which contributes to a whole-of-government approach to combatting terrorism and terrorist financing. These resources were published to raise awareness about the potential vulnerabilities of registered charities to terrorist abuse and provide greater clarity on how they can protect themselves from those risks.

The CRA is committed to providing up-to-date information about our programs and services, and would like to share the following:

• The Office of the Taxpayers Ombudsperson’s Report, Charity begins with Fairness: More to Explore – an examination into the fairness of the CRA’s audit process for charities. We welcome the results of the review and are already taking steps to address the recommendation by offering internal training on unconscious bias.
• In March 2023, the National Security and Intelligence Review Agency (NSIRA) initiated a review of CRA’s Review and Analysis Division. The CRA welcomes this upcoming review.

If you have any questions, we’re here to help. You can contact the Charities Directorate at 1-800-267-2384. Our representatives are available to help Monday through Friday, 9 am to 5 pm, local time.

Published on: August 20, 2024

Advisory Committee on the Charitable Sector – Apply Now!

• Do you want to make a difference in the Charitable Sector in Canada? Apply to become a member of the Advisory Committee on the Charitable Sector.

Full text

Today, the Canada Revenue Agency (CRA) launched the 2024 Call for Applications for Canadians to join the Advisory Committee on the Charitable Sector (ACCS).

The ACCS is a consultative forum for the Government of Canada to engage in meaningful dialogue with the charitable sector, advance emerging issues related to charities, and ensure that the regulatory environment supports the important work that charities do.

The ACCS is made up of volunteers from the charitable sector, who provide advice and recommendations to the Minister of National Revenue and Commissioner of the CRA on important issues facing charities.

As the terms of the currently-serving members come to an end in December 2024, the Minister of National Revenue will appoint new charitable sector members for a two year term, effective January 2025.

The CRA strives to promote equity, diversity, and inclusion, and encourages applications from a broad cross-section of experts, practitioners, leaders from the not-for-profit and private sectors, as well as members of various groups, including women, 2SLGBTQIA+ communities, Indigenous peoples, persons with disabilities and members of visible minorities.

For more information on roles and responsibilities and membership composition, we encourage you to read the ACCS Terms of Reference.

If you want to change things in the charitable sector in Canada and provide recommendations to the Minister of National Revenue and Commissioner of the CRA, we encourage you to visit our website and apply today. This open call closes on September 27, 2024, at 11:59 pm (Eastern time).

If you require support throughout the application process, please contact the Charities Directorate call centre.

We thank you in advance for your interest in this important role.

Published on: August 19, 2024

Reminder: The June 30 filing deadline is less than one week away!

• If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is June 30.

Full text

REMINDER: Use the correct version of Form T3010

If this June filing deadline applies to your charity or you have a fiscal period ending on or after December 31, 2023, you must file your T3010, Registered Charity Information Return using version 24.

If you must fill out your Form T3010 on paper, always go to our website and download the latest version of the form. Not sure which form to use? If you file using My Business Account (MyBA) or Represent a Client you are automatically presented with the correct version. It’s fast, convenient, and secure!

For all charities with fiscal period endings other than December 31, check out our page to find out when to file your T3010.

For tips on completing your return, consult our T3010 charity return page or refer to our comprehensive guide on Completing the Registered Charity Information Return. You can also follow along with our T3010 webinar, for an easy step-by-step guide.

My Business Account: the most efficient and secure way to file!

Not only is it easy to use, but annual information returns filed through MyBA are processed more quickly than those sent in on paper. Once your organization is registered for MyBA, you, your employee, or your representative can apply for registration as a charity, file a return, receive or send CRA correspondence, and update your account information.

Consult our MyBA reference guide to get step-by-step help with registering and accessing your charity’s online account. You can also follow along with our MyBA webinar to familiarize yourself with the registration process and how to authorize new directors.

Reminder: The document verification service is now available

The CRA has introduced the document verification service, an alternative identity validation option to register for the CRA sign-in services and get immediate access to your online account. With this option, you don’t have to wait for your CRA security code in the mail, which can take up to 10 business days. For more information, read about how the CRA is making it easier to access its digital services.

We’re here to help

If you require assistance completing your return or using online services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: June 25, 2024

Contact us right away if your charity has been impacted by wildfires, floods or other adverse weather events

Disasters, such as floods and wildfires, are occurring more frequently and with greater severity. As always, the safety and security of your directors, employees, volunteers, and communities remain a shared priority.

Full text

In such cases, we understand that you may be unable to meet your filing obligations as usual, due to extraordinary circumstances beyond your control.

If this situation were to impact your charity, it is important to contact the Charities Directorate as soon as possible to discuss your situation.

Keeping adequate books and records

As a prevention tool, the Canada Revenue Agency (CRA) recommends that copies of key documents and records be kept at all times in a separate location (preferably off-site) for back-up purposes. This is especially true in the context of protecting your charity’s books and records from damaging adverse weather events. In order to make sure your registered status is not affected, and to help you better understand your books and records obligations as a registered charity, please visit our page on Keeping adequate books and records.

We’re here to help

For more information about your charity’s filing obligations during adverse weather events, please contact the Charities Directorate’s client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: June 5, 2024

Quarterly updates from the Charities Directorate

• Welcome to our first edition of Quarterly updates from the Charities Directorate! It is so great to have a new way to share information and news with you. We hope these messages provide you and your organization with valuable and relevant information on topics that impact the charitable sector.

Full text

In April, we began our new fiscal year, and I am excited about all that we have planned for 2024-25, including the charity-related items proposed in Budget 2024. As we continue to modernize and improve our service delivery, we are looking forward to seeing how these budget items will positively impact our operations, as well as those of the charitable sector more broadly.

In case you missed it

• released a new version of Form T3010, Registered Charity Information Return
  • Reminder: If you are filing an annual information return for a fiscal period ending on or after December 31, 2023, it is important to know that we do not accept outdated versions of Form T3010. By filing online through MyBA, you will always have the most updated version of the T3010
• published Guidance CG-032, Registered charities making grants to non-qualified donees
• published the Report on the Charities Program 2021-22
• provided three webinars on various topics (books and records, completing your T3010 online, and registering for My Business Account) to more than 2,330 participants
• conducted a research survey on filing Form T3010, Registered Charity Information Return with the sector, to gather your feedback on filing online

Engaging with the charitable sector

It has been a busy few months for engagement opportunities!

In March of 2024, the Charities Directorate had the pleasure of participating in a dialogue with Muslim-led charities, hosted by the Institute of Islamic Studies at the University of Toronto. We had an opportunity to hear about experiences and issues faced by Muslim-led charities, as well as provide information about the Directorate’s regulatory responsibilities and resources available to the charitable sector to help them comply with their obligations.

On April 2, 2024, we attended the Canadian Association of Gift Planners Advanced Canadian Gift Planning Summit for a talk on compliance and the importance of quality data. We also participated in a Fireside Chat with CEO Ruth MacKenzie on a range of regulatory issues of interest to participants.

On April 10, 2024, we presented at a virtual event hosted by Volunteer Ottawa to highlight what board members need to know about achieving and maintaining charitable status, including the importance of having board members review their organization’s T3010, Annual Information Return to ensure accuracy.

The Advisory Committee on the Charitable Sector (ACCS) also met April 11-12, 2024. The ACCS includes representatives from both the charitable sector and government. At this meeting, we continued to work together on highlighting and advancing emerging issues related to charities with a view to finalizing their fourth report.

We spoke at the Ukrainian Canadian Bar Association’s Knowledge Hub to share general information about the role of the Charities Directorate, prohibitions on supporting foreign militaries and considerations for charities that provide humanitarian aid abroad on April 25, 2024.

On May 9, 2024, we participated in the Canadian Bar Association’s Charity Law Symposium. During the symposium, the Charities Directorate provided program updates, such as our latest highlights in education and outreach. We also understand the importance of compliance, and covered some of the Budget 2024 items of interest to the Charities Directorate.

We look forward to more engagement opportunities in the months ahead.

Spread the news!

As we begin these quarterly updates, we will need your support in spreading the news. Help us reach more members of the charitable sector, and encourage others to sign up for our electronic mailing list! If someone else in your organization should be receiving these emails, please forward this message to them so they can subscribe.

Published on: May 29, 2024

Charities webinars – Books and records Registration closed

• Registration for Books and records is now open. In this webinar, we will guide you through important information on how to manage your charity’s books and records.

Full text

This webinar will take place:

• June 4, 2024: 2 English sessions
• June 6, 2024: 1 English and 1 French session

To register for a session, go to Charities webinars. Registration closed

We encourage representatives of all registered charities and registered national arts service organizations across Canada to sign up. This is an excellent introduction to keeping adequate books and records if you’re new to charities or you’re interested in learning more about our digital services.

Space is limited! Register today!

Published on: May 23, 2024

Use MyBA to file your return by June 30

• If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is June 30. The best way to complete your information return is online using My Business Account (MyBA) or Represent a Client.

Full text

IMPORTANT: Make sure you are using the correct version of Form T3010

In January 2024, the Canada Revenue Agency (CRA) released version 24 of Form T3010, Registered Charity Information Return to reflect new reporting requirements.

• If your charity has a fiscal period ending on or after December 31, 2023, you must file your T3010 using version 24.

If you must fill out your Form T3010 on paper, always go to our website and download the latest version of the form.

We strongly recommend using MyBA to ensure that you are automatically presented with the correct version, depending on the end of your fiscal period.

MyBA is fast, easy to use, secure and convenient!

My Business Account is a secure online portal that provides an opportunity to interact electronically with the CRA. For step-by-step instructions on registering for MyBA, please visit Access our online services for charities. After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you.

The document verification service is now available

The CRA has introduced a new identity validation option, known as the document verification service. With the new identity validation option, users are able to get immediate access to their account without having to wait for their code in the mail, which can take up to 10 business days. Using a government-issued photo identification (ID), such as a passport or driver’s licence, a user can quickly validate their identity to get immediate access to their online CRA account.

We’re here to help

For tips on completing your return, consult our T3010 charity return page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

As always, our client service team is here to support you. If you require assistance completing your return or using online services, please call us at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: May 22, 2024

Transition to Ontario’s Not-for-Profit Corporations Act, 2010

Are you a registered charity that is incorporated under Ontario’s Corporations Act?

Full text

This is a reminder that the Government of Ontario has updated rules for not-for-profit corporations subject to Ontario’s Not-for-Profit Corporations Act, 2010 (ONCA).

If your registered charity is incorporated under Ontario’s Corporations Act, you should review the impact of the new ONCA provisions and determine whether you need to make any changes to your charity’s incorporating and other documents, including your purposes, before the end of the transition period on October 18, 2024.

In general, the provisions of ONCA automatically apply to Ontario not-for-profit corporations as of October 19, 2021, subject to the transition provision in s. 207, which provides for a three-year transition period.

If you are considering making changes to your governing document, including your charitable purposes, please contact the Charities Directorate first.

For more information, go to Transition to Ontario’s Not-for-Profit Corporations Act.

We’re here to help

For other charities-related questions, you can call our client service team at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: May 21, 2024

IMPORTANT: Make sure you are using the correct version of Form T3010

• The Canada Revenue Agency released version 24 of Form T3010, Registered Charity Information Return in January 2024, to reflect new reporting requirements.

Full text

When completing your annual information return, make sure you choose the correct version of the form, depending on your fiscal period ending. If you must fill out your Form T3010 on paper, always go to our website and download the latest version of the form.

• If your charity has a fiscal period ending on or after December 31, 2023, you must file your T3010 using version 24.
• If your charity has a fiscal period ending on or before December 30, 2023, you should file your T3010 using version 23.

If you have a fiscal period ending on or after December 31, 2023 and send us an outdated version of the Form T3010, we will not accept your return for filing. If we do not receive the correct form, we may proceed to revoke your charity’s registered status.

The best way to complete your information return is online using My Business Account (MyBA) or Represent a Client. This ensures that you are automatically presented with the correct version, depending on the end of your fiscal period. For more information, go to Access our online services for charities.

We’re here to help

If you need help completing your return, or have questions about these changes, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: May 8, 2024

Fundraising for your charitable work

Is your charity planning on fundraising in 2024? Visit our website to learn more about the rules for fundraising to support your charitable work. In addition to providing criteria for when fundraising is not acceptable, we also share important information about official donation receipts and directed gifts.

Full text

As a general rule, fundraising is any activity that includes a solicitation of present or future donations of cash or non-cash gifts, or the sale of goods or services to raise funds, whether explicit or implied. A charity can use some of its resources for fundraising to support its charitable activities, but it is important to keep in mind that fundraising is not a charitable purpose in itself.

For the complete guide on fundraising activities, visit Guidance CG-013, Fundraising by registered charities.

If you have any questions about fundraising, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: May 3, 2024

The CRA is making it easier to access its digital services

• A new way for your authorized representatives to get immediate access to CRA sign-in services is now available.

Full text

Have you heard? The Canada Revenue Agency (CRA) has introduced a new identity validation option, known as the document verification service, to make it easier for your organization’s authorized representatives to register for digital services including My Account, My Business Account (MyBA) and Represent a client. Using a government-issued photo identification (ID), such as a passport or driver’s licence, an authorized representative can quickly validate their identity to get immediate access to their online CRA account.

Currently, the registration process requires individuals to request a CRA security code by mail, which can take up to 10 business days. With the new identity validation option, authorized representatives are able to get immediate access to their account without having to wait for their code in the mail. There is still, however, the option to request a CRA security code by mail.

The CRA’s digital services allow charities to easily file their annual information return, update their personal information, and check the status of requests submitted to the CRA. These services can help provide access to important information, and speed up the filing process. By giving charities self-serve options to manage their affairs online, they can avoid having to call or potential delays as their annual filing deadline approaches.

To use this new identity validation option, the user must be 16 years of age or older and have a camera-enabled mobile device that will allow them to take a photo of their government-issued ID. Only the following pieces of identification are currently being accepted:

• Canadian passport
• Canadian driver’s licence
• Provincial/Territorial ID card

When registering for digital services, authorized representatives will also need to provide their social insurance number (SIN), date of birth, and information from their most recently assessed tax return from either the current or previous year.

The protection of personal information is a priority for the CRA and we want to assure Canadians that this new identity validation option is safe and secure.

We’re here to help

To reach us, please contact the Charities Directorate’s client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: April 30, 2024

Canadian registered charities carrying on activities outside Canada

Does your registered charity carry on activities outside Canada, including in areas of conflict or humanitarian crises? If so, it’s important to understand how Canadian rules and regulations apply to your charitable work. No matter where you operate, as a Canadian registered charity your purposes and activities must always comply with Canadian law, including the requirements for registered charities under the Income Tax Act and common law.

Full text

The Income Tax Act allows a registered charity to operate, both inside and outside Canada, by:

• carrying on its own charitable activities through:
  • its staff and volunteers
  • an intermediary, where a charity must exercise direction and control over its own resources
• making qualifying disbursements through:
  • gifts to qualified donees
  • grants to grantees (non-qualified donees), where a charity must meet accountability requirements

For more information about topics such as making sure your resources are devoted to charitable activities, working with intermediaries, and proper record keeping and reporting practices, refer to our guidance product CG-002, Canadian registered charities carrying on activities outside Canada.

Reporting suspected non-compliance by registered charities

The Canada Revenue Agency (CRA) is responsible for protecting the integrity of the tax system and maintaining trust in the charitable sector. If you have information that a charity may not be complying with the Income Tax Act, you can report it to the CRA by submitting a lead to the Leads Program. The CRA reviews all leads to determine whether non-compliance has occurred. Visit Reporting suspected tax or benefit cheating in Canada to learn more.

We’re here to help

For other charities-related questions, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: April 29, 2024

Report on the Charities Program 2021 to 2022

• The Charities Directorate is pleased to announce that the Report on the Charities Program 2021 to 2022 is now available.

Full text

In the 2021 to 2022 report, we provide an update on the directorate’s activities and the regulation of Canadian charities, from registration to compliance. The report includes a number of updated statistics and covers a variety of topics for the directorate, including:

• policy-related activities, including its consultations and stakeholder engagements
• ongoing support of federal assistance programs
• client service, education, and outreach activities
• efforts to protect the sector from terrorist abuse
• cooperation in external reviews

We encourage you to read the report, and as always, we welcome your comments and questions.

To reach us, please contact our client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: March 14, 2024

Reminder: Make sure you are using the correct version of Form T3010

The Canada Revenue Agency released version 24 of Form T3010, Registered Charity Information Return in January 2024, to reflect new reporting requirements.

Full text

When completing your annual information return, make sure you choose the correct version of the form, depending on your fiscal period ending. If you must fill out your Form T3010 on paper, always go to our website and download the latest version of the form.

• If your charity has a fiscal period ending on or after December 31, 2023, you must file your T3010 using version 24.
• If your charity has a fiscal period ending on or before December 30, 2023, you should file your T3010 using version 23.

If you have a fiscal period ending on or after December 31, 2023 and send us an outdated version of the Form T3010, we will not accept your return for filing. If we do not receive the correct form, we may proceed to revoke your charity’s registered status.

The best way to complete your information return is online using My Business Account (MyBA) or Represent a Client. This ensures that you are automatically presented with the correct version, depending on the end of your fiscal period. For more information, go to Access our online services for charities.

We’re here to help

If you need help completing your return, or have questions about these changes, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: March 12, 2024

Last chance! Registered Charities Research Survey

• The survey is closing on March 8, 2024 – do not miss your chance to fill it out!

Full text

If you have experience completing the T3010 Registered Charity Information Return, we want your feedback!

The Canada Revenue Agency (CRA) is conducting a research survey on your experience filing the Form T3010, Registered Charity Information Return.

The CRA’s Charities Directorate will use the survey results to develop solutions to simplify the process for filers in the future. The survey takes about 3-5 minutes to complete. Participation is voluntary and confidential.

Privacy

All responses will be kept completely anonymous. Personal information is collected under the authority of the Canada Revenue Agency Act. The collection, use, and disclosure of your personal information is in accordance with the federal Privacy Act. Under the Privacy Act, you have a right of protection, access to and correction or notation of your personal information.

Published on: February 29, 2024

Charities webinars – Registering for My Business Account (MyBA) Registration closed

Registration for Registering for My Business Account (MyBA): A step-by-step guide for charities is now open. In this webinar, we will familiarize you with the My Business Account registration process and how to authorize new directors.

Full text

This webinar will take place March 19 and 21, 2024. To register for a session, go to Charities information sessions and webinars. Registration closed

We encourage representatives of all registered charities and registered national arts service organizations across Canada to sign up. This is an excellent introduction to the MyBA registration process if you are new to charities or if you’re interested in learning more about our digital services.

Space is limited! Register today!

Published on: February 22, 2024

Make sure you are using the correct version of Form T3010

The Canada Revenue Agency has released version 24 of Form T3010, Registered Charity Information Return, to reflect new reporting requirements.

Full text

If you file your annual information return using the downloadable PDF, make sure you choose the correct version of Form T3010, depending on your fiscal period ending.

Charities with fiscal periods ending on or before December 30, 2023, should file their T3010 using version 23.

Charities with fiscal periods ending on or after December 31, 2023, must file their T3010 using version 24. If your charity sends us an outdated version of Form T3010, we will not accept the return for filing. If we do not receive the correct form, the charity’s registered status may be revoked.

Filing your annual information return online using My Business Account (MyBA) or Represent a Client ensures that you are automatically presented with the correct version, depending on the end of your fiscal period. For more information on how to sign up for MyBA, visit our page Access our online services for charities.

We’re here to help

If you need help completing your return, or have questions about these changes, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: January 8, 2024

Finalized guidance on granting to non-qualified donees

• The Charities Directorate is pleased to share Guidance CG-032, Registered charities making grants to non-qualified donees, which has now been finalized.

Full text

We thank you for taking the time to review and provide your input on our draft guidance during the public feedback period. With your valuable contributions, we have strived to develop guidance that is flexible to the needs of the charitable sector, while still adhering to the requirements of the Income Tax Act.

While the feedback period has concluded, we remain committed to improving our guidance products and welcome any further input you may have.

If you have any questions, please call our client service team at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: December 20, 2023

Charities webinars – Completing your T3010 online Registration closed

Registration for Completing your T3010 online: A walkthrough for charities is now open. In this webinar, we will guide you through the online form and schedules while demonstrating the benefits and ease of online filing. We will also briefly explain the upcoming changes to the T3010 Registered Charity Information Return.

Full text

This webinar will be held December 13 and 14, 2023, on Microsoft Teams live events. To register for a session, go to Charities information sessions and webinars. Registration closed

Note: To file your T3010 online, you must register your charity for My Business Account (MyBA). This webinar does not cover the MyBA registration process. However, we still encourage you to attend a session, even if you have not yet signed up for MyBA. To register for MyBA, please visit our website for instructions, or contact our client service centre.

We encourage representatives of all registered charities and registered national arts service organizations across Canada to sign up. If you are a board member, treasurer, volunteer, employee of a charity, or a professional who provides services to charities, this webinar is a great way for you to learn how quick and easy filing online can be.

Space is limited! Register today!

Published on: November 29, 2023

Launch of the National Call for Proposals (CFP) 2024 for the Settlement and Resettlement Programs

• The Canada Revenue Agency is sharing the following message with you on behalf of Immigration, Refugees, and Citizenship Canada (IRCC).

Full text

Immigration, Refugees, and Citizenship Canada (IRCC) is proud to announce the launch of the National Call for Proposals (CFP) 2024 for the Settlement and Resettlement Programs. IRCC is committed to ensuring newcomers and refugees have the support and services they need to make the most of their talents and experience in order to fully integrate and contribute to the Canadian economy and their communities. The support and services delivered to newcomers and refugees through IRCC's Settlement and Resettlement Assistance Programs are world-class and help to make Canada a recognized international leader in settlement and integration.

CFP 2024 is soliciting projects under both Programs for all provinces outside of Quebec to begin on April 1, 2025 and will be eligible for a duration of up to five years, ending no later than March 31, 2030.

In addition to Settlement and Resettlement Assistance Programming, CFP 2024 features three distinct programming streams to further support program priorities. These are:

• an Equity Stream, to support capacity building for organizations that serve and are led by equity-deserving groups;
• a Francophone Integration Pathway to support French-speaking newcomers in building their life in Canada outside Quebec and;
• the Service Delivery Improvement Stream, which provides dedicated funding for testing of promising practices in Settlement service delivery.

Please visit www.cic.gc.ca/CFP for information regarding the Programs and Streams; including applicant, activity, and client eligibility.

Applicants are encouraged to consult The 2023 Settlement Outcomes Report: Data-driven Insights for the Future of the Settlement Program as it leverages program data and targeted research to better understand newcomers’ socioeconomic outcomes. The data contained in the report will help build the sector’s knowledge about newcomer outcomes.

For questions please contact CFP-ADP@cic.gc.ca, and for technical support please contact GCS-SSC@cic.gc.ca.

Published on: November 24, 2023

GST/HST rebate for charities

Did you know that registered charities and registered Canadian amateur athletic associations are able to claim a rebate of some of the goods and services tax/harmonized sales tax (GST/HST) they pay?

Full text

Thanks to the public service bodies’ (PSB) rebate, your charity may be eligible to recover 50% of the GST and federal portion of the HST paid or payable for eligible purchases and expenses related to your organization’s activities. Charities in participating provinces are also entitled to a rebate of their portion of the HST.

For more information on how your charity can claim a PSB rebate, read our article Are you a registered charity that paid GST/HST on your purchases and want some of that GST/HST back?

For the complete guide, including deadlines to file rebate claims, visit RC4034 – GST/HST Public Service Bodies' Rebate.

If you have questions about the PSB rebate, you can make a GST/HST enquiry by calling:

• Business Enquiries at 1‑800‑959‑5525 for general enquiries
• GST/HST Rulings at 1‑800‑959‑8287 for technical enquiries

If you are located in Quebec, call Revenu Québec at 1‑800‑567‑4692 or visit their website at revenuquebec.ca.

For other charities-related questions, please call our Charities Directorate client service team at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: November 17, 2023

New trust reporting requirement for tax years ending on or after December 31, 2023

• On December 15, 2022, Bill C-32, the Fall Economic Statement Implementation Act, 2022, received Royal Assent. This bill amended the Income Tax Act to expand the filing requirements for trusts.

Full text

The Canada Revenue Agency (CRA) understands that registered charities are seeking clarification on how these new requirements apply to internal trusts.

The CRA will not require registered charities to file the T3, Trust Income Tax and Information Return, for internal trusts.

Internal trusts are those created when a charity:

• receives property as a gift that is subject to certain legally enforceable terms and conditions; and,
• holds that property as the trustee of the trust.

Registered charities report on their finances and activities annually by filing the T3010, Registered Charity Information Return. These returns include aggregate information about all the property a charity holds, including internal trusts. Registered charities should ensure these annual returns are complete and accurate, as they serve important public information and compliance purposes.

We’re here to help

If you have any questions on the new requirements, please call our Charities Directorate client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, from 9 am to 5 pm, local time.

Published on: November 10, 2023

A new version of the Form T3010 is coming in January 2024

In 2022, the Government of Canada announced measures to boost charitable spending in our communities and passed legislation changing disbursement quota rules for registered charities.

Full text

In January 2024, the Canada Revenue Agency will release a new version of the Form T3010, Registered Charity Information Return, to reflect new reporting requirements. At that time, there will be two downloadable versions of the Form T3010:

• Charities with fiscal periods ending on or before December 30, 2023, should file their Form T3010 using version 23.
• Charities with fiscal periods ending on or after December 31, 2023, will have to file their Form T3010 using version 24.

Make sure to always download the Form T3010 from the T3010 Registered Charity Information Return page when you start preparing your annual information return. This will ensure you are using the correct version. If you send us an outdated version of the form, we will not accept it for filing.

We encourage all charities to file online using My Business Account (MyBA) or Represent a Client. The online form automatically presents you with the correct version of the annual information return, depending on what fiscal period you are filing for. For more information on how to sign up for MyBA, visit our page Access our online services for charities.

If you have questions about these changes, or about our online services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: November 9, 2023

The September 30 filing deadline is one week away!

• If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is September 30.

Full text

We encourage all charities to file their returns online through My Business Account (MyBA) - it’s fast, convenient, and secure!

Simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

If you choose to file your charity’s return on paper, you must use the latest version of the Form T3010, Registered Charity Information Return.

We’re here to help

For tips on completing your return, you can visit our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit My Business Account for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using digital services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Reminder: make sure your charity’s information is up to date!

It’s important to let us know if there have been changes within your charity since the last time you updated your RR charity account information. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.

Published on: September 25, 2023

The September 30 filing deadline is fast approaching!

If your charity’s fiscal year ended on March 31, the deadline to file your T3010 annual information return is September 30.

Full textp>As this deadline approaches, we encourage you to file your return online through My Business Account (MyBA) – if you have not done so already, sign up today! Any officials within your charity who are registered for MyBA can help complete the return, and authorized representatives can use Represent a Client. Please note that if you are signing up for the first time, it can take five to ten days to receive your security code in the mail, so make sure you factor this into your plans in order to not miss your filing deadline.

After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

If you choose to file your charity’s return on paper, you must use the latest version of the Form T3010, Registered Charity Information Return.

We’re here to help

For tips on completing your return, visit our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, visit My Business Account for charities.

Our client service team is here to support you. If you require assistance completing your return or using digital services, please call us at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Updating your charity’s information

Does your charity have a new director? Or has there been a change to your charity’s mailing address? Make sure the information we currently have on file for your charity RR account is up to date.

You can update your organization’s information in MyBA. There are different processes depending on the type of change you need to make. Consult our Making a change to your organization page or contact the Charities Directorate to learn more.

Published on: September 1, 2023

Reminder: Contact us right away if your charity has been impacted by wildfires, floods or other adverse weather events

• If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is June 30.

Full text

As wildfire and flood activity continues to be higher than normal across most of the country, the safety and security of your directors, employees, volunteers, and communities remain a primary concern.

We understand that some charities may be unable to meet their filing obligations due to extraordinary circumstances, such as a fire or flood.

In such cases, it is important to contact the Charities Directorate as soon as possible to discuss your situation. This will help ensure that your charity remains in good standing. Our client service team is here to support you Monday through Friday, 9 am to 5 pm, local time.

For more information about your charity’s filing obligations during adverse weather events, please contact the Charities Directorate’s client service team at 1-800-267-2384.

Published on: July 27, 2023

The June 30 filing deadline is close!

If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is Friday, June 30.

Full text

We encourage you to file your return using our online services for charities offered through My Business Account (MyBA) – it’s fast, easy to use, convenient, and secure!

If you haven’t done so already, sign up for MyBA. If you are an authorized representative, sign up for Represent a Client.

After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

Adverse weather events

In light of the recent forest fires and other climate issues, here is a special note on dealing with adverse weather events affecting your community:

• The safety and security of your directors, employees, and volunteers is a primary concern.
• We understand that some charities may be unable to meet their filing obligations as usual, due to extraordinary circumstances beyond their control, such as a fire or flood.
• In such cases, it is important to contact the Charities Directorate as soon as possible to discuss your situation. This will help ensure that your charity remains in good standing.
• Protect your books and records against weather-related events with the following steps:
  • Take extra precautions when storing your books and records if you live in an area prone to wildfires or floods
  • Keep a back-up of your electronic records in a secure off-site location as an added precaution
  • In the unfortunate situation that your books and records have been destroyed as a result of an adverse event, contact the Charities Directorate client service team as soon as possible.

We’re here to help

For tips on completing your return, consult our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit Access our online services for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using online services, please call us at 1‑800‑267‑2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: June 26, 2023

Reminder: File your return by June 30!

• If your charity’s fiscal year ended on December 31, the deadline to file your T3010 annual information return is June 30.

Full text

As this deadline approaches, we encourage all charities to file their return using our online services for charities offered through My Business Account (MyBA) – it’s fast, easy to use, convenient, and secure!

If you haven’t done so already, sign up for MyBA. If you are an authorized representative, sign up for Represent a Client.

After registering, simply log in with your CRA user ID and password. The required forms, sections, and schedules are identified for you, so filing a complete return is easy.

Important update to the information return

On June 23, 2022, the Government of Canada passed legislation to allow Canadian registered charities to make grants to non-qualified donees (grantees). For more information, see CG-032, Registered charities making grants to non-qualified donees (draft).

To reflect this change, we have updated the registered charity information return:

• updated Form T3010, Registered Charity Information Return, which now requires charities to report grants they made to non-qualified donees (grantees).
• the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees), which allows charities to report detailed grant information, as required by the Income Tax Act.

You must use the updated version of the T3010 when filing your charity’s return. If you already filed a return for your fiscal period end, you do not need to refile with the new form. Ensure that you keep adequate books and records to support all granting activities.

We’re here to help

For tips on completing your return, consult our T3010 charity return – Overview page or refer to our comprehensive guide on Completing the Registered Charity Information Return.

For step-by-step instructions on registering for MyBA, please visit Access our online services for charities.

As always, our client service team is here to support you. If you require assistance completing your return or using online services, please call us at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: June 2, 2023

Charities webinars - Books and records Registration closed

Registration for Books and records is now open. In this webinar, we will guide you through important information on how to manage your charity’s books and records.

Full text

This webinar will be held on June 7 and 8, on Microsoft Teams live events. To register for a session, go to Charities information sessions and webinars. Registration closed

We encourage all representatives to attend, regardless of experience. Those who are new to charities will find this an excellent introduction to keeping adequate books and records. And for those with more experience, we hope this will be a helpful refresher.

Space is limited! Register today!

Published on: May 24, 2023

Important update to the information return

• On June 23, 2022, the Government of Canada passed legislation to allow Canadian registered charities to make grants to non-qualified donees (grantees). For more information, see CG-032, Registered charities making grants to non-qualified donees (draft).

Full text

To reflect this change, we have updated the registered charity information return:

• updated Form T3010, Registered Charity Information Return, which now requires charities to report grants they made to non-qualified donees (grantees).
• the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees), which allows charities to report detailed grant information, as required by the Income Tax Act.

Guide T4033, Completing Form T3010 Registered Charity Information Return will also be updated in the near future and will provide instructions on how to complete the T3010 and T1441.

You must use the updated version of the T3010 when filing your charity’s return. If you already filed a return for your fiscal period end, you do not need to refile with the new form. Ensure that you keep adequate books and records to support all granting activities.

We encourage all charities to file their information return online through My Business Account. Digital services always use the latest forms and guide you through every section to make sure you file a complete return. It is fast, secure, and easy.

If you have any questions, contact our client service team at 1-800-267-2384. Our representatives are available to help you Monday through Friday, 9 am to 5 pm, local time.

Published on: May 15, 2023