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 (5^th supp.) c. 1, ss. 149.1(14) and 188.1(6).