The following links provide you with access to additional information on the basic legal requirements relating to fundraising for all Canadian charities that are registered with the Canada Revenue Agency.

Fundraising by Registered Charities (CG – 013)
Date Issued: April 20, 2012

The Canada Revenue Agency (CRA) recognizes that registered charities in Canada often depend on charitable donations and other sources of revenue to carry out their charitable works. For many charities, this means that a proportion of their resources will be used for fundraising to support their charitable work. While recognizing the necessity of fundraising, the CRA expects charities to be transparent and to not devote excessive amounts of time and/or resources to fundraising as opposed to fulfilling their charitable purposes.

This guidance offers direction on issues such as the following:

  • distinguishing between fundraising and other expenditures;
  • allocating expenditures for the purposes of reporting them on Form T3010, Registered Charity Information Return;
  • dealing with activities that have more than one purpose; and
  • understanding how the CRA assesses what is acceptable fundraising activity, what may preclude registration, or what may result in a sanction, penalty, or revocation.

The document outlines policies and practices that the CRA uses when it reviews annual information returns filed by registered charities and explains the CRA’s views on issues relevant to fundraising expenditures. This information should help to ensure that registered charities are aware of the CRA’s perspective on fundraising in general and the appropriate treatment of fundraising expenditures. The CRA’s auditors use this guidance as a tool when they review Form T3010, or visit a registered charity for an audit. It also confirms to the public that fundraising expenditures are appropriate and in fact necessary for the sustainability of the sector.

For more information see: and CRA's Policy Commentary Fundraising - Third-party fundraisers for the benefit of a particular registered charity

See also: Canada Revenue Agency - Webinar on the Fundraising Guidance at

Charities File On Board: Fundraising: Learning by Example
Fundraising, Learning by Example is a set of learning and reference tools to assist Registered Canadian Charities to understand and apply the guidelines provided by Canada Revenue Agency’s Guidance on Fundraising by Registered Charities.

Charitable Fundraising: Tips for Directors and Trustees
This tipsheet is made available by the Ontario Ministry of the Attorney General. It provides basic information about charitable matters and charitable fundraising. The tipsheet includes tips for managing fundraising risks and factors to consider before signing a fundraising contract.

Imagine Canada: Charity Tax Tools, Fundraising
Sections include: What activities are considered fundraising? Activities that are not allowed; Fundraising ratio; Other Factors affecting CRA’s assessment of fundraising activities

Capacity Builders: Charity Law Information Program (CLIP) Resources
Includes a PDF document which amalgamates the CRA Fundraising Guidance as well as webinar materials about the Guidance. CLIP has also produced a Fundraising Fundamentals Series. The series is designed to provide clear information on the fundamentals of fundraising, this four-part series includes, a checklist, a sample fundraising plan to help your organization ensure compliance with fundraising requirements , and articles on evaluating your fundraising plan and working with third party fundraisers.

Atlantic Learning Exchange:Calculating your Fundraising Ratio
A tool that helps registered charities understand key information about the Canada Revenue Agency's expectations on fundraising practices.

Atlantic Learning Exchange: Fundraising Curriculums and Learning Resources

Resources provided on this website include information on:Compliant Fundraising Practices, Improving Fundraising Effectiveness Filling out the T3010 (for Larger Charities) and Filling out the T3010 (for Smaller Charities)