John Montague has written an article entitled “The Law and Financial Transparency in Churches: Reconsidering the Form 990 Exemptions” in the Cardozo Law Review. In the US, churches don’t have to file the Form 990 annual return, however, in Canada almost all churches that are registered charities need to file the T3010 on an annual basis. The US Form 990 provides the US public with far more information than the T3010 in Canada. That being many of the points raised by Mr. Montague about church governance, accountability and transparency are relevant to Canada. It is important in Canada that we review the T3010. The form should provide better information to donors, volunteers and others about registered charities. While the T3010 does provide a fair amount of information, it tends to focus too much on certain issues while ignoring others.