Avoiding common mistakes when filing the T3010 information return

Mistakes can cause problems such as processing delays, missing returns, and incorrect financial calculations. Below is a list of common mistakes made when filing the T3010, Registered Charity Information Return:

• the return is mailed to an address other than the Charities Directorate;
• the return is filed on the wrong form (see Filing the T3010 information return);
• financial statements are not attached;
• financial statements do not have the same fiscal period end as the T3010 return;
• the Registered Charity Basic Information Sheet (BIS) is not attached;
• fundraising activities instead of charitable activities are described in Section C2;
• Director/Trustee dates of birth are missing on Form T1235, Directors/Trustees and Like Officials Worksheet;
• Directors/Trustees arm's length status is missing on Form T1235;
• Directors/Trustees postal codes are missing on Form T1235;
• Qualified Donees' BN/Registration numbers are missing on Form T1236, Qualified Donees Worksheet / Amounts Provided to Other Organizations;
• the Certification area in Section E is not signed.

To report financial information, charities can complete Section D or Schedule 6, depending on certain criteria. If the charity has completed Section D:

• lines 4500 to 4650 (excluding line 4505) do not add up to the total amount on line 4700;
• lines 4860 to 4920 do not add up to the total amount on line 4950;
• there is no entry on line 5000 for amounts spent on charitable programs.

If the charity has completed Schedule 6:

• lines 4500, 4510 to 4580, and 4600 to 4650 do not add up to the total amount on line 4700;
• lines 4800 to 4920 do not add up to the total amount on line 4950;  
• there are entries on lines 5500 and 5510 when the charity has not been granted permission to accumulate funds;
• there are no entries on lines 5900 and 5910 when the charity has property that is not used for charitable activities or administration.

To change a return that has already been filed, see Amending the T3010 information return.