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Detailed information on changes to the T3010 line numbers from CRA for registered charities and CRA data dictionary

I received this note from the CRA today. It will be helpful for those who are interested in the recent changes to the T3010 as well as the existing questions on the T3010.

Good afternoon, as a result of Budget 2022, changes related to registered charities making grants to non-qualified donees have been made to form T3010. Changes include a new form, the T1441 – Qualifying disbursements: grants to non-qualified donees (grantees), four new fields in Section C, revisions to Section D and Schedule 6 and text changes to Schedule 2.

The new version of the T3010 version (v26), introduces the following changes.

  • Section C – 4 new fields
  • Line 5840 Did the charity make qualifying disbursements by way of grants to non-qualified donees (grantees) in the fiscal period?
  • Line 5841 Did the charity make grants to any grantees totalling more than $5,000 in the fiscal period?
  • Line 5842 Enter the number of grantees that received grants totalling totalling $5,000 or less in the fiscal period
  • Line 5843 Enter the total amounts paid to grantees that received grants totalling $5,000 or less in the fiscal period
  • Section D / Schedule 6  (text changes + one new field)
  • The text on line 4950 has been updated to replace “(excluding gifts to qualified donees)” with “(excluding qualifying disbursements)”
  • A new line has been added: 5045 Total grants made to non-qualified donees (grantees).
  • Schedule 2 Activities outside Canada (text changes)
  • Line 210 in schedule 2 has been updated to replace “(excluding gifts to qualified donees)” with “(excluding qualifying disbursements)”

Total number of grantees to which the charity made grants totalling more than $5,000 in the fiscal period. For each grantee, the following fields are available to the user:

  • Name of grantee
  • Purpose of each grant
  • Amount of cash disbursements
  • Amount of non-cash disbursements
      • If outside Canada, enter the country where the activities were carried out

The above changes are identified in red font in the attached T3010 master public data dictionary.

Here is the CRA public data dictionary:

2023-05_T3010_public_data_dictionary

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