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ARTICLE · 17 NOVEMBER 2023

No T3s For Registered Charities' Internal Trusts

Gardiner Roberts LLP
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After months of uncertainty for the charitable sector, the Canada Revenue Agency ("CRA")has confirmed that registered charities will not need to file a T3 Trust Income Tax and Information...

CanadaCorporate/Commercial Law
Ian Spiegel
Ian Spiegel
Lynne Westerhof
Lynne Westerhof
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After months of uncertainty for the charitable sector, the Canada Revenue Agency ("CRA")has confirmed that registered charities will not need to file a T3 Trust Income Tax and Information Return ("T3") for each internal trust they hold. This uncertainty arose after the Department of Finance introduced T3 reporting and filing requirements for certain express trusts, which are set to apply to trusts with taxation years ending on or after December 31, 2023.

To provide context, every registered charity in Canada is required to file an annual information return (a Form "T3010"), failing which a registered charity may have its registered status revoked.1 A T3010 reports information such as the directors of the charity, the programs the charity carries out, and the charity's revenue for the year. However, registered charities have generally been exempt from filing T3s for trusts that are held internally.2 For example, a university may hold internal trusts if donors

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