Who this is for
Directors and treasurers of registered charities, especially small ones run by volunteers where the filing calendar depends on one person remembering.
The five things
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Late or missing T3010. Due within six months of the fiscal year end, every year, active or not. The CRA may revoke registration for failure to file. Put the date in more than one calendar.
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Incorrect receipts. Receipts for the full ticket price at a gala, receipts to a nonprofit’s donors, receipts for donated services, receipts without the required information. Each is a compliance problem, and a pattern of them is a registration problem.
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Lending the registration number. Allowing another organization, an event, or a fundraiser to issue receipts under your number. The charity is responsible for every receipt issued in its name.
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Inadequate books and records. The CRA expects records showing income, expenses, receipting calculations and that resources went to charitable activities. A box of bank statements is not enough.
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Not meeting the spending requirement. A registered charity must spend a minimum amount each year on its own charitable activities or qualifying disbursements. A charity that accumulates funds without spending can fall short.
What revocation means
The charity loses the ability to issue receipts and its exemption from income tax. Its remaining assets must go to eligible donees within a set time or a revocation tax equal to their full value applies. Donors lose confidence, and re-registration is a new application.
One thing many people do not realize
An inactive charity still has to file. The T3010 is due within six months of every fiscal year end whether the charity raised money that year or not. The CRA states plainly that it may revoke charitable status for failure to file. Revocation is not a warning. The charity loses the right to issue receipts and its tax-exempt status. It must either give its remaining assets to eligible donees or pay a revocation tax equal to their value.
What to prepare
- The fiscal year end and the T3010 due date
- Last year’s T3010 and financial statements
- The receipting calculations for the year’s events
- A list of anyone else who has issued receipts in the charity’s name
- Spending on charitable activities for the year
When professional help may make sense
A missed T3010, a receipting error discovered after the fact, or a charity that has become inactive and is not sure whether to wind up. Each has a CRA process.
How Rex Tax may be able to help
Bookkeeping and T3010 preparation for registered charities, and the receipting calculations for events. Questions about charitable registration itself go to the CRA’s Charities Directorate or a charity lawyer.
Official sources
- CRA: When to file the T3010 Registered Charity Information Return
- CRA: Differences between a registered charity and a non-profit organization
- CRA: Fundraising events, issuing receipts
This guide is general information, not advice about your situation. It reflects the rules for the 2026 tax year. It has not yet been reviewed by a practitioner. The information was checked against the official sources listed above on the date shown. Rules change. Check the official sources above or ask us. How we prepare these guides.