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A registered charity in Canada has to file a T3010 information return within six months of its fiscal year end. Miss it and the CRA can revoke the registration, which ends the charity’s right to issue donation receipts. That’s the headline of charity compliance, though the list runs longer.
Which charity compliance requirements come up every year?
Most of the load falls on a few habits: file on time, keep proper books, issue receipts correctly and spend money on charitable work. The table shows the rules we could confirm on CRA pages.
| Duty | What the CRA says |
|---|---|
| T3010 return | Due no later than six months after the end of the fiscal period |
| Books and records | Kept at the Canadian address on file, in paper or a readable electronic format |
| Ordinary records | Six years from the end of the fiscal year they cover |
| Governing documents, bylaws, minutes | Kept indefinitely |
| Gifts to others | Only to other qualified donees |
| Registration number | Never lent to another organization |
| Audited statements | Not required by the CRA, though funders may ask |
When is the T3010 due?
Count six months from your year end. The CRA’s own example: a March 31 year end means a return due September 30. If your year ends December 31, the deadline is June 30.
Late is not a small problem here. The CRA says it may revoke charitable status for failure to file. After that, the organization can no longer issue official receipts and loses its income tax exemption. It must also hand its remaining assets to an eligible donee or pay a revocation tax equal to their full value.
What goes on a donation receipt?
An official receipt has to carry everything listed in section 3501 of the Income Tax Regulations. The CRA adds that it must show the name and website of the CRA and the donor’s name and address. You can only issue it to the person who made the gift, and it has to be legible and hard to alter.
Keep a copy. Copies of receipts sit on the CRA’s list of records a charity has to hold. Donors then use the receipt to claim their credit, and the tax credits calculator shows what a donation is worth to them on the federal side.
Can a charity talk politics?
Yes, within limits. The CRA says public policy dialogue and development activities have no cap on the resources you spend, as long as they support your stated charitable purposes. The hard line is party politics. A charity can’t directly or indirectly support or oppose a political party or a candidate for public office.
Speaking to officials may also mean registering as a lobbyist organization, according to the CRA. That sits outside tax law, so check it separately.
What about staff and sales tax?
Charities with employees generally have payroll deductions to handle, and some must register for GST/HST. We couldn’t confirm which charities have to register, so read the CRA’s GST/HST rules for charities before assuming you’re in or out.
The payroll side is easy to size up. Say you pay one employee in Alberta $2,500 every two weeks. The payroll remittance calculator shows $541.94 held back from the employee, $197.79 added by the employer, and $739.73 to send in each period. The full cost of that pay period comes to $2,697.79. Budget for that figure, not the salary alone, and lay out the year in the budget calculator.
If your charity buys and sells things, the GST/HST calculator shows the tax on a price in your province. On $1,200 it comes to $60.00 in Alberta and $156.00 in Ontario.
Common slips that put registration at risk
Filing the T3010 late is number one. Number two is keeping records only on a server abroad, which the CRA says does not meet the Canadian address rule even if you can open the files here.
Then there’s giving money to a group that isn’t a qualified donee. A charity can only gift to those, so check the recipient first. Lending your registration number to a partner is another one. The CRA’s answer is a flat no, and violations can lead to revocation.
Board members carry a duty of diligence too. The Income Tax Act doesn’t set how often a board must meet, but directors must run the charity in the public interest. Minutes are how you prove that, and they’re kept indefinitely.
Where the numbers come from
The rules above come from the Canada Revenue Agency’s charities pages, read in 2026: filing the T3010, books and records, receipts, and its questions and answers about operating a registered charity. Provincial and corporate rules (for example, how your corporation files its own annual returns) weren’t covered here. This site has no link with the CRA or any government.
Frequently asked questions
When is the T3010 due for a registered charity?
No later than six months after the fiscal period ends. A March 31 year end means September 30.
What happens if a charity does not file?
The CRA may revoke its registration. It then can't issue receipts, loses its exemption and must give remaining assets to an eligible donee or pay a revocation tax.
How long must a charity keep records?
Six years from the end of the fiscal year they cover. Governing documents, bylaws and minutes are kept indefinitely.
Does a charity need audited financial statements?
The CRA doesn't require them. Funders or a head body might.
Can a charity give money to any group?
No. Registered charities can gift only to other qualified donees.
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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.