Once a charity is registered with CRA, it is mandatory that the Annual Charities Return (T3010B) be filed. It is a requirement this Return be filed annually within six months of the fiscal year-end of the church. Late filers can be subject to financial penalties and there is a substantial financial penalty for filing late. Failure to file the return can result in the revocation of the charity’s registration number. The result of this is the church cannot issue charitable receipts for tax purposes. Take heed.
CRA sends a package to the most recent contact name it has on file. It is important to ensure CRA has the current contact information. If the information package is not received within 4 months after the fiscal year end, contact CRA Charities Directorate at 1-800-267-2384. The blank return (T3010B) can be accessed at http://www.cra-arc.gc.ca/E/pbg/tf/t3010b/README.html. You can also access the Guide at the same site.
It cannot be too strongly emphasized that this annual filing is extremely important. It must be completed accurately and submitted in a timely fashion to protect the registered charity status of the church.