The CRA has updated its T3010 forms to include the questions on the new qualifying disbursement regime. In other words, if a Canadian charity makes a grant to a grantee that is a non-qualified donee, then they will have to report certain information on the T3010 and also fill in the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees (Grantees).
There was a recent Globe and Mail article “CRA typo causes a multimillion-dollar mistake for the Hewitt Foundation“. This article is a reminder of the importance of the T3010. It is used by many different groups, not only regulators. This article by Paul Waldie is quite interesting. However, I would point out in this short article a number of important omissions.
When ordering corporate documents from Corporations Canada, it now appears that additional documents are available. It used to be listed only the documents from the Incorporation under the CNCA or continuance to the CNCA. Older documents under the Canada Corporations Act were not listed. Now the older documents under the old Canada Corporations Act are listed.