Do Small Charities Have to File a T3010?

A common misunderstanding among small Canadian charities is that the T3010 is only for “big” organizations. It is not. Every registered charity files every year — a small church, a $30,000-a-year community group, a single-volunteer charity, all the same.

Where the confusion comes from

People sometimes mix up the T3010 (registered charities) with the T1044 (non-charity NPOs). The T1044 does have thresholds — non-charity NPOs only file when investment income (taxable dividends, interest, rentals, and royalties — not capital gains) exceeds $10,000 in the year, total assets exceeded $200,000 at the end of the immediately preceding fiscal period, or the organization was required to file in any prior year. But that’s a different return for different organizations.

If the organization is registered as a charity and has a Business Number with an RR program account, it files the T3010. The four-digit RR reference number is not always 0001, so confirm status in the CRA charities listings or the organization’s CRA account rather than relying on that suffix alone.

What if our charity is dormant?

Even a charity that conducted no programs and received no donations during the year files the T3010, with the return reflecting its actual activity. Inactivity does not suspend the filing requirement.

See also

• When is the T3010 due?
• T3010 vs T1044 — which return does your organization file?
• NPO bookkeeping for Canadian not-for-profits — if the organization is not a registered charity, this is the T1044 side.