Summary Policy
Date
October 25, 2002 (Revised November 23, 2005)
Reference Number
CSP - R10
Key Words
Return - Registered Charity Information Return
Policy Statement
Under the Income Tax Act, a registered charity must file a completed copy of Form T3010A, Registered Charity Information Return, including any required attachments, within six months of the charity’s fiscal period end.
A registered charity that fails to file its annual information return is liable to a penalty equal to $500 and revocation of its registration.
References
- Financial Penalties, CSP-F17.
- Fiscal Period, CSP-F04.
- Revocation, CSP-R12.
- Sanctions, CSP-S17.
- Religious Charities - Exemption, CPC-016.
- The Latest from Revenue Canada, CES-008.
- Registered Charity Adjustment Request, T1240.
- Completing the Registered Charity Information Return, T4033A.
- Part V Tax Return - Tax on Non-Qualified Investments of a Registered Charity, T2140.
- Registered Charity Information Return, T3010A.
- Part XI.2 Tax Return - Tax for the Disposition of Certain Properties, T913.
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 149.1(14) and 188.1(6).
|