CRA News

November 2019 Charity & NFP Law Update

Theresa L.M. Man

Update to the Guide for Completing Form T3010 Registered Charity Information Return

On November 12, 2019, the Canada Revenue Agency (“CRA”) released a revised Form T3010, Registered Charity Information Return and accompanying Guide T4033, Completing Form T3010 Registered Charity Information Return. While there are various minor changes to the T3010, the most notable change is replacing questions on political activities in Schedule 7 with questions on public policy dialogue and development activities (“PPDDAs”) that were introduced to the Income Tax Act (Canada) in December 2018. Under these new rules, charities may participate in PPDDAs without limitation, which has made the requirement to report the amount of a charity’s spending on political activities no longer relevant. To further reflect these new rules, the CRA also revised Form T1236, Qualified donees worksheet / Amounts provided to other organizations, removing the reporting requirement for the amount of gifts that were intended for political activities. 

In addition, Form TF725, Registered Charity Basic Information Sheet is no longer required to be filed with the T3010. As reported in the November 2018 Charity & NFP Law Update, as of November 14, 2018, the CRA no longer provides charities with peel and stick bar code labels, which were part of Form TF725, with the T3010 annual information return package. In addition to that, now Form TF725 has altogether been removed as a requirement.

Charities subject to the Ontario Corporations Act filing a paper return are also required to file Form RC232, Corporations Information Act Annual Return for Ontario Not-for-profits with the T3010. However, if a charity received Form RC232-WS from the CRA, then the charity may file this form instead of Form RC232. Formerly, Ontario charities were required to file either Form RC232-WS, Director/Officer Worksheet and Ontario Corporations Information Act Annual Return (containing prepopulated corporate information) sent to charities with their Registered Charity Information Return package, or Form RC232. 

Read the November 2019 Charity & NFP Law Update