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The CRA Compliance Checklist Every Charity Should Run Through Once a Year

Most charities think about CRA compliance once a year - when the T3010 is due. But there's a lot more on the list.

By Andrey Timofeev, CPA 2 min read Publish: Tuesday, July 7, 2026
Binders, calculator, notebook, and office supplies on a desk
EXECUTIVE SUMMARY

Most charities think about CRA compliance once a year - when the T3010 is due. But there's a lot more on the list. Here's a practical checklist of everything your charity needs to stay on the CRA's good side.

Andrey Timofeev, CPA, founder of Charity Essentials
Author

Andrey Timofeev, CPA

Founder, Charity Essentials. Charity bookkeeping, CRA compliance, and T3010.

On this page
01

Compliance Isn't a Once-a-Year Event

Think of CRA compliance like vehicle maintenance. The annual inspection is important - but you still need to check the oil every few months, top up the tires, and deal with the warning lights as they come up. Miss enough of the small stuff and the inspection fails anyway.

For registered charities, compliance spans your filings, your payroll, your receipts, and your records - all year long. Here's what to track.

02

Once a Year

  • T3010: File within 6 months of fiscal year-end. No extensions. Needs accrual-basis financials, director list, program descriptions, and disbursement quota calculation.
  • Disbursement quota: Did you spend at least 3.5% of your reserve/investment assets on charitable work? Confirm it before you file.
  • Year-end financial statements: Prepared under ASNPO (Canadian nonprofit accounting standards). This is what supports your T3010.
  • T4s and T4As: T4s to employees by February 28. T4As to contractors paid $500+ for services - same deadline.
  • AGM: Hold it, document it, and keep the minutes. The CRA can ask for governance records.
03

Ongoing - Payroll

  • Remit CPP, EI, and income tax on time. Late remittances attract penalties starting immediately - no grace period.
  • Track taxable benefits for employees and include them on T4s (group benefits, personal vehicle use, etc.).
04

Ongoing - Donation Receipts

  • Every receipt needs: your legal name, BN, donor's name and address, donation date, issue date, unique serial number, and eligible amount.
  • For events: subtract the fair market value of what the donor received (dinner, gifts) from what they paid. That's the eligible amount - not the ticket price.
  • Keep copies for at least 6 years.
05

Ongoing - GST/HST

  • File your PSB rebate at least annually. It's free money - don't let it lapse.
  • If your charity earns over $50,000 from commercial activities, you may need to register for GST/HST.
06

Records

  • Books and records: keep for 6 years minimum.
  • Governing documents (bylaws, letters patent, minutes): keep permanently.
  • Grant agreements: keep for the life of the grant plus 6 years.
07

Bottom Line

  • Compliance is year-round, not just at T3010 time
  • Late payroll remittances mean immediate CRA penalties
  • Receipts have strict requirements - one missing field can invalidate them
  • The PSB rebate is an annual opportunity - don't skip it

Useful sources:

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