November 2020 Charity & NFP Law Update
Published on November 26, 2020
By Jennifer M. Leddy
Extended T3010 Filing Deadline Ending December 31, 2020
This past March, in response to the COVID-19 pandemic, the Canada Revenue Agency (“CRA”) provided certain relief to charities by extending the deadline for filing the T3010, Registered Charity Information Return. As reported in Charity & NFP Law Bulletin No. 469, the deadline to file T3010s that were due between March 18, 2020 and December 31, 2020 was extended to December 31, 2020. With the extended deadline fast approaching, the CRA posted a reminder of the deadline, and encouraged charities that have not yet filed their T3010s to file online as early as possible using My Business Account for Charities.
CRA Updates to its COVID Response Page
The CRA has indicated that as of October 2, 2020, it has resumed its review of digital and paper-based applications for charitable registration. However, as a result of the COVID-19 pandemic, applicants should expect delays beyond the CRA’s published service standards for paper-based applications, and therefore digital applications are encouraged in order to reduce delays. The CRA is also encouraging organizations seeking to provide pandemic relief programs to consider donating or offering services to existing registered charities before applying for charitable status.
According to its Updates Page, the CRA has also resumed its compliance activities, with a “people first” approach to ensure health and safety, as well as an “education-first” approach to compliance where possible. In this regard, the Charities Directorate will be contacting charities to: (1) resume ongoing audits; (2) begin Canada Emergency Wage Subsidy (“CEWS”) post-payment audits, with a focus on CEWS applications made for the first four claim periods; and (3) begin new audits. In addition to the resumption of audits, the CRA is also now processing revocations for failure to comply with charity registration requirements, including filing and reporting obligations. The revocations will be for reporting periods that predate the COVID-19 pandemic.
Read the November 2020 Charity & NFP Law Update
