How to Work With CRA

Canada Revenue Agency (CRA) has regulatory responsibilities for charities in Canada through its enforcement of the charity-related provisions of the Income Tax Act. As such, every registered charity in Canada has to work with CRA.

In addition to its enforcement responsibilities, CRA helps to educate charities about their regulatory responsibilities. It also works to encourage and promote voluntary compliance without resorting to penalties and other sanctions.

Many charities contact CRA only when they file their annual registered charity information returns (T3010) and when they notify CRA of any relevant changes in the charity’s operations or structure. Some charities also deal with CRA to obtain forms and guides, to ask and receive answers to specific questions, and to respond to any requests, including audits, made by CRA.

Many charities will also be in contact with provincial or territorial government authorities from time to time (see Requirements of Other Legislation). Contacting provincial or other authorities is not covered here.