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Reminder: Canadian Charities Must Use Different Information Return Form in 2005

(May 2, 2005) The Canada Revenue Agency (CRA) is revising Form T30101A, the Registered Charity Information Return, for fiscal periods that began after March 22, 2004.

Because of proposed legislative amendments to the Income Tax Act affecting the annual minimum expenditure requirements for registered charities (i.e., the disbursement quota), the CRA has been forced to amend Form T3010A and will mail the new form to registered charities in May 2005.

  • If an organization will file a return for a fiscal period that began before March 23, 2004 (e.g., January 1 through December 31, 2004), it should use the standard Form T3010A.
  • If an organization will file a return for a fiscal period that began after March 22, 2004 (e.g., April 1, 2004 to March 31, 2005), it should use form T3010A (05).

However, please note that Form T3010A (05) is not yet available!

Some charities will be affected by this change of form earlier than the date on which the form will be ready for use. Charities that are newly registered with an effective date that is after March 22, 2004, are required to use the new form T3010A (05). This timing may be a challenge for new charities with short first fiscal periods.

As an example, a charity registered effective April 1, 2004, with its first fiscal period ending on June 30, 2004, was required to submit a completed return, form T3010A (05), for that period to the CRA within six months of the end of its fiscal period (i.e., by December 31, 2004). The form, however, will not be available until May 2005. In these circumstances, the CRA will allow affected charities additional time to prepare and file the new return.

No Forms Currently Available on the CRA Website

Currently, none of the CRA information returns are available on the CRA website. This action was taken by the CRA to ensure that charities do not inadvertently complete a form that does not apply to the period for which they are filing. The forms will be made accessible again when the revised T3010A (05) is also available.

Should charities need any of the information returns earlier, they can obtain them by calling toll free at: 1-800-267-2384 (English) or 1-888-892-5667 (bilingual). A CRA officer will be happy to assist organizations in determining the appropriate form to be filed.

AFP will alert members when these forms are once again available on the CRA website.

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