CRA is now sending out reminders to registered charities to file their T3010s on time. This reminders are going out roughly 3 months before the charity's T3010 due date. Here is a redacted copy of the notice.
These reminders are likely meant to replace the T725 stickers that CRA discontinued last year. The package with the T725 stickers used to be sent out 3 months before the charity's T3010 due date and served as a reminder to registered charities to ensure that they filed their Annual Return on time. The stickers were removed ahead of CRA's new online system, CHAMP, which became available on June 1, 2019. Registered charities can now file their T3010s online, as well as by mail. However, accessing the online system does require one of the charity's directors to have a MyBA account with CRA and accessing the form may take some time the first time a charity tries the new system, so we recommend that if you are going to use the online T3010, you ensure that you can access the form well before the charity's filing deadline.
All registered charities must file their T3010 on time. CRA can and will revoke a charity for failing to file its T3010 on time. Charities have been revoked in as little as 3 months after failing to file their T3010. A charity can also be suspended for filing an inaccurate and/or false T3010.
Your charity's filing date is 6 months after your charity's fiscal year-end (eg. if your charity has a December 31st year-end, its T3010 must be filed by June 30th). We recommend that you start preparing the T3010 well in advance to ensure that your T3010 is filed accurately and on time. Blumberg Segal LLP can review your T3010 filing from a legal perspective before you submit it. It is much easier to fix a draft T3010 than to try to amend the form once it is filed.
Do you require legal advice with respect to Canadian or Ontario non-profits or charities?
Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.