The T3010, the Registered Charity Information Return, is the one filing every registered charity in Canada must get right every year. It’s how the CRA confirms you still operate as a charity — and it’s public, so donors, funders and journalists can read a summary of it. This guide covers the deadline, what goes in it, the consequences of missing it, and the extra Québec piece that national guides leave out.
Who files and when
Every registered charity must file a T3010 — there is no income threshold and no exemption for a small or inactive charity. It is due within six months of the end of your fiscal year (Income Tax Act s. 149.1(14)). If your year-end is December 31, the return is due June 30. The CRA generally does not grant extensions, so the deadline is effectively fixed. If you’re not sure when your fiscal year ends, that single date drives the T3010, your Québec CO-17.SP and your audit timing — see how we set up non-profit books around it.
What the return reports
A complete T3010 is the return itself, its schedules, and your financial statements for the year — all filed together. It covers:
- Your financial information — revenue (donations, grants, government funding), expenses, and assets and liabilities.
- Your activities and how they further your charitable purposes.
- Governance — your directors/trustees and whether they are at arm’s length.
- Compensation, and amounts to qualified donees and others.
The CRA posts summary information from every T3010 on its public charity listing, which is why clean, consistent books matter beyond the filing itself: your return is a document people use to decide whether to fund you.
The real penalty is revocation, not a fine
People expect a late fee. The actual risk is bigger: if you don’t file, the CRA sends a reminder, then a Notice of Intention to Revoke, and failing to respond leads to revocation of your registration. A revoked charity cannot issue donation receipts, may face a revocation tax, and to come back must file the missing returns, pay a $500 penalty and re-apply for registration — with no guarantee of approval. The good news: if you file the complete return before revocation takes effect, the CRA will usually abandon the process. Filing on time is far cheaper than fixing a revocation. If you’ve fallen behind, we can help you catch up.
The Québec piece national guides skip
Filing the T3010 does not discharge your Québec obligations. A Québec non-profit corporation generally also files a CO-17.SP with Revenu Québec within six months of year-end, and must keep its registration current with the Registraire des entreprises (REQ) annual update — a separate deadline (generally between May 15 and November 15) that can get your Québec registration struck off even if your T3010 is filed. Our guide to Québec non-profit filings (CO-17.SP and the REQ update) walks through both.
How we keep it clean
We keep charity books on a fund-accounting basis year-round so the T3010 is a byproduct, not a scramble: revenue coded by source and fund, financial statements ready at year-end, and the federal and Québec deadlines tracked together. Talk to us — general information here, not advice for your specific charity.
Frequently asked questions
When is the T3010 due?
Within six months of your fiscal year-end — June 30 for a December 31 year-end. The CRA generally does not grant extensions.
What happens if a charity doesn’t file its T3010?
The CRA sends a reminder, then a notice of intention to revoke; not responding leads to revocation. A revoked charity can’t issue donation receipts and must file the missing returns, pay a $500 penalty and re-apply to come back. Filing before revocation usually stops the process.
Does filing the T3010 cover our Québec obligations?
No. A Québec non-profit corporation generally also files a CO-17.SP with Revenu Québec within six months of year-end and must file the REQ annual update — a separate deadline that can get you struck off even if the T3010 is filed.
Sources
- CRA – T3010 Registered Charity Information Return
- Income Tax Act – s. 149.1 (registered charities; filing)
- CRA – Consequences of returning late or not filing (revocation)
- CRA – Apply to re-register a revoked charity ($500 penalty)
- Revenu Québec – Corporations (CO-17.SP)
- Registraire des entreprises du Québec – Annual updating declaration