Can You Pay Yourself a Salary in a Non-Profit in Canada?

Running a non-profit organization (NPO) or registered charity in Canada comes with unique compensation rules that trip up even the most well-intentioned founders. In our practice, one of the first questions new non-profit leaders ask is whether they can pay themselves, and the answer depends entirely on your role, your organization's structure, and your province.

Can you pay yourself a salary in a non-profit in Canada? The answer is yes, but with important restrictions — especially for directors of charities in Ontario.

Non-Profit vs. Registered Charity: Understanding the Difference

Before diving into compensation rules, it's important to understand that "non-profit" and "registered charity" are not the same thing in Canada—and this distinction matters for salary rules.

Non-profit organizations are typically incorporated provincially under laws like Ontario's Not-for-Profit Corporations Act or similar provincial legislation. These organizations don't distribute profits to members but aren't necessarily registered with the Canada Revenue Agency (CRA) as charities. They generally have more flexibility when it comes to compensating directors and staff.

Registered charities, on the other hand, are federally registered with the CRA and must operate exclusively for charitable purposes. They face much stricter rules about compensation, governance, and how funds are used. In exchange, they can issue tax receipts for donations. If your organization is a registered charity, you'll face tighter restrictions on paying yourself—particularly if you serve as a director.

Throughout this article, we'll cover rules that apply to both types of organizations, with special attention to the stricter requirements for registered charities.

For a full overview of the difference between non-profits and registered charities, see our article: Can a Non-Profit Make Money in Canada?

What's Changed in 2026: Compensation Rules for Canadian Non-Profits

The charitable sector has seen several important developments that directly affect how non-profits and registered charities handle compensation. If your organization's compensation policies haven't been reviewed since 2024 or earlier, now is the time.

CRA's increased scrutiny on executive compensation. Following a series of high-profile audits of major Canadian charities, the CRA has intensified its review of compensation arrangements. Organizations facing audit have been penalized specifically for inadequate documentation of how executive pay decisions were made — not for the amounts themselves.

ONCA compliance — the October 2025 deadline has passed. Ontario organizations that were required to update their governance documents under the Not-for-Profit Corporations Act (ONCA) had a compliance deadline of October 2025. If your organization missed this deadline, you may now be in breach of ONCA requirements, which directly affects the validity of your compensation approval processes. Seek legal review immediately. See our ONCA Resources for guidance.

Updated salary benchmarks for 2025–2026. Pre-pandemic and early post-pandemic salary surveys are no longer reliable benchmarks. When justifying compensation to the CRA, your organization should use data from CharityVillage's 2025 Salary Survey or Imagine Canada's most recent sector reports. Inflation adjustments of 3–5% compounded over 2023–2025 mean many salary scales need revision upward to remain competitive and defensible.

CRA worker classification enforcement in 2026. CRA has increased audit activity on worker classification in the non-profit sector. A critical shift: CRA's current focus is on economic dependency. If a contractor earns more than 80% of their income from your charity, CRA's default position is that they are an employee — regardless of what the contract says. Do not rely on the label in the agreement; rely on the economic reality of the relationship. See our article on Employment Risks for Charity Directors for more on this 2026 enforcement shift.

Enhanced transparency expectations from donors and funders. Beyond what the law requires, donors and institutional funders increasingly expect non-profits to proactively disclose compensation policies. Many organizations now voluntarily publish salary ranges to build donor trust before they're asked.

What this means for your organization right now: Review your compensation approval process, confirm your bylaws are ONCA-compliant if you're in Ontario, update your salary benchmarks with 2025 data, and strengthen documentation of every compensation decision made since your last review.

Understanding Compensation in Canadian Non-Profits

Who Can Be Paid in a Non-Profit?

1. Employees and Executives
   
   • Can receive salaries if compensation is:
     
     • Reasonable and justifiable for the work performed
     • Aligned with industry standards (use resources like CharityVillage or Imagine Canada reports)
     • Approved by the board and properly documented
2. Founders
   
   • May receive salaries if:
     
     • They serve in an employment capacity
     • Compensation is transparent and avoids conflicts of interest
       
       
3. Directors (Special Rules Apply)
   
   • Typically serve as unpaid volunteers
   • May receive limited compensation if:
     
     • Bylaws explicitly permit it (and Articles of Incorporation don't prohibit it)
     • Payments are approved by non-interested directors, avoid conflicts of interest, and amounts are reasonable and properly documented. Note to check your provincial guidelines or speak with a nonprofit and charity lawyer, as some provinces may prohibit directors from receiving compensation.

Note: see our detailed guide on Can a Canadian Charity Provide Benefits to its Directors? for the full Ontario rules.

What Does "Reasonable Compensation" Actually Mean?

The CRA doesn't provide a specific dollar amount for "reasonable" compensation—instead, they assess whether salaries are appropriate based on several factors.

Reasonable compensation typically means:

• Comparable to what similar organizations pay for similar roles
• Proportionate to your organization's budget and size
• Justified by the responsibilities and time commitment required
• Documented with market research and board approval

2025 real-world benchmarks: According to CharityVillage's 2025 Salary Survey, an Executive Director of a small Canadian charity (budget under $500,000) typically earns between $58,000–$78,000 annually. Mid-sized organizations (budgets $1M–$5M) generally pay $80,000–$125,000. Large national charities regularly pay $150,000–$300,000 or more for equivalent CEO-level roles. Toronto and Vancouver salaries sit 15–25% above the national average for comparable positions. These figures have shifted upward from pre-2023 benchmarks due to cumulative inflation and sector-wide recruitment pressures.

The CRA considers factors like your organization's annual revenue, geographic location, sector, and the position's complexity. A Toronto-based arts charity will have different compensation norms than a rural Alberta food bank. When determining salary ranges, compare your position to organizations with similar budgets, missions, and geographic locations—not to unrelated sectors or for-profit companies.

2026 Non-Profit Salary Benchmarks: What Are Canadian Organizations Paying?

Understanding what comparable organizations pay is not just good governance — it is a CRA requirement. The following figures are drawn from CharityVillage's 2025 Salary Survey and Imagine Canada sector data. Use these ranges when justifying compensation to your board or during a CRA review.

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Important notes on these figures:

• Toronto, Vancouver, and Ottawa roles typically run 15–25% above the figures above.
• Roles in rural or smaller communities may run 10–20% below.
• Healthcare, education, and social services non-profits tend to pay at the higher end of each range.
• These are base salary figures only; benefits, RRSP matching, and vacation entitlements add additional compensation value.
• Always document which benchmark source you used and the date you accessed it — this forms part of your compensation justification record.

The CRA does not set a specific dollar cap for "reasonable" compensation. What matters is whether your compensation decision can be defended by reference to comparable organizations, was approved by non-interested board members, and is documented in board minutes.

For a deeper look at how compensation fits into your overall budget, see: How Much of a Charity's Budget Should Go to Overhead?

Volunteer, Employee, or Contractor? Which Category Do You Fall Under?

One of the most common — and costly — mistakes non-profit founders make is misidentifying their own role or that of the people who work with them. The CRA treats each category very differently, and getting this wrong triggers audit risk, back payroll obligations, and penalties.

The economic dependency test (2026 enforcement focus): The CRA now pays particular attention to whether a person described as a "contractor" is economically dependent on your organization. If more than 80% of their income comes from your charity, CRA's default position is that the relationship is employment — regardless of what the contract says. This is an active 2026 audit priority for the non-profit sector.

Can a volunteer also be an employee? No. A person cannot be both a volunteer and an employee for the same work at the same organization. If you are receiving compensation for specific tasks, you are an employee for those tasks. You can, however, perform some work as a volunteer (unpaid board service) and other work as an employee (paid program delivery) — but the roles must be clearly separated and documented.

Can a founder be a volunteer? Yes, early-stage founders often work without pay. But if you are performing regular, ongoing operational work for your organization, the CRA may consider you a de facto employee — even if no formal employment relationship exists. Document the distinction clearly.

For a detailed breakdown of employment risks specific to the non-profit sector, see: Employment Risks for Charity Directors and Key Considerations for Employment Contracts for Charities & Non-Profit Organizations

Ontario-Specific Rules for Charity Compensation of Directors

See here how Can a Canadian Charity Located in Ontario Pay its Directors.

When Directors Can Receive Compensation

• Bylaw Permission Required: Your organization's bylaws must explicitly allow director compensation (most charities prohibit this)
• Independent Approval Needed: Any payments must be approved by directors who aren't receiving compensation (see more requirements in the above-referenced link).
• Permissible Benefits Include:
  
  • Expense reimbursements (travel, training) with proper receipts

What to Avoid

• Excessive payments that could jeopardize charitable status
• Undisclosed compensation that violates transparency rules
• Conflicts of interest in approval processes

For a full legal breakdown, see our article: Can a Canadian Charity Provide Benefits to its Directors?

Provincial Differences: What Other Provinces Should Know

While federal registered charities must comply with CRA regulations across Canada, each province also has its own legislation governing non-profit corporations. These provincial rules can create additional restrictions or requirements.

British Columbia: Under the BC Societies Act, directors can be compensated if the bylaws permit it, but there are strict conflict-of-interest provisions. Directors voting on their own compensation must disclose their interest and may be prohibited from voting.

Alberta: The Alberta Non-profit Corporations Act allows director compensation if authorized by bylaws, but registered charities still face CRA restrictions. Alberta organizations must ensure compensation doesn't constitute "private benefit" under charitable law.

Quebec: Quebec's laws governing non-profits (Part III of the Companies Act or the new Not-for-profit Legal Persons Act) have unique requirements. Directors may receive compensation, but registered charities must still comply with federal CRA rules, which are often more restrictive.

Other provinces: Saskatchewan, Manitoba, and the Atlantic provinces have similar frameworks—generally permitting director compensation if bylaws allow it, but with registered charities facing additional CRA oversight. Always consult your provincial legislation and, if you're a registered charity, ensure any compensation complies with both provincial and federal rules.

Common Scenarios: When Can You Pay Yourself?

Understanding the rules is easier when you see how they apply to real situations. Here are common scenarios non-profit leaders encounter:

Scenario 1: "I'm the founder and Executive Director" Answer: Yes, you can receive a salary. If you're working as the Executive Director or in another staff position, you're an employee—not acting in your capacity as a founder. Your salary must be reasonable, approved by the board, and properly documented. Many founders successfully transition from volunteer roles to paid positions as their organizations grow. Just ensure the board approves your compensation independently and that it aligns with similar organizations.

Scenario 2: "I'm a board member who wants to be paid for 20 hours/week of work" Answer: Generally no, especially for charities. Board service is typically voluntary. If you're doing substantial work beyond governance, you might transition to a paid staff role—but you'd likely need to resign from the board to avoid conflicts of interest. In Ontario charities, director compensation is heavily restricted. Consider whether the work you're doing is truly board governance (unpaid) or operational management (which could be a paid staff position).

Scenario 3: "I'm a director who's also a lawyer/accountant—can I bill for professional services?" Answer: Possibly, with strict safeguards. Some organizations hire directors to provide professional services through separate contracts. However, this must be handled carefully: the contract must be at fair market rates, approved by non-interested directors, disclosed transparently, and comply with your bylaws and conflict-of-interest policies. For registered charities, CRA scrutiny is intense. This is an area where legal advice is essential.

Scenario 4: "I founded the charity years ago and now want to become paid staff"Answer: Yes, with proper process. Many founders successfully transition to paid roles as their organizations mature. You'll need to: resign from the board (or ensure your bylaws permit staff to serve as directors), have the remaining board approve your employment and salary, ensure compensation is market-appropriate, and document everything thoroughly. The transition should be transparent and follow proper governance procedures.

Key Compliance Requirements Across Canada

1. CRA Guidelines
   
   • Salaries must be "reasonable" based on comparable positions
   • Registered charities face stricter rules than non-profits
   • All compensation must be reported (T4 slips for employees)
     
     
2. Governance Best Practices
   
   • Document all compensation decisions in board minutes
   • Disclose executive salaries in financial statements
   • Recuse interested parties from compensation votes
     
     
3. Tax Implications
   
   • Salaries are taxable income
   • Proper payroll deductions must be made
   • Contractors require T4A slips if paid over $500

T3010 Reporting Requirements for Compensation

Registered charities must report specific compensation details annually on Form T3010:

What must be reported:

• All employees earning over $120,000 annually (reported by compensation bracket, not by name)
• Total compensation paid to the 10 highest-paid positions
• Number of employees in various salary ranges
• Whether directors received compensation
• Related party transactions involving compensation

Reporting brackets for high earners:

• $120,000 to $159,999
• $160,000 to $199,999
• $200,000 to $249,999
• $250,000 to $299,999
• $300,000 to $349,999
• $350,000 and above

What's publicly accessible: Once your T3010 is filed, compensation information becomes searchable on the CRA's Charities Listing. Donors, media, and the public can access this data. Ensure your compensation is defensible before it becomes public record.

Why this matters: Transparent reporting builds donor trust and demonstrates responsible stewardship. However, it also means high salaries will face public scrutiny. Organizations should prepare communications explaining how executive compensation aligns with organizational size and impact.

Consequences of Non-Compliance

The stakes are high when it comes to improper compensation in Canadian charities and non-profits. Understanding the potential consequences can help your organization stay compliant.

Loss of charitable status: The CRA can revoke your charity's registration if compensation is deemed excessive or improperly approved. This means losing the ability to issue tax receipts—often devastating for fundraising. Revocation also triggers a revocation tax on remaining assets.

CRA penalties and audits: Even without full revocation, the CRA can impose financial penalties, require repayment of improper compensation, or conduct intensive audits. These processes are time-consuming, expensive, and damage donor confidence.

Personal director liability: In some cases, directors who approve inappropriate compensation can be held personally liable. This is particularly true if they breach their fiduciary duties or fail to act in the organization's best interests. Directors' and officers' insurance may not cover intentional misconduct.

Reputational damage: News of compensation scandals spreads quickly in the charitable sector. Donors, funders, and the public expect non-profits to use resources responsibly. Even if you avoid legal penalties, reputational harm can be long-lasting and affect your ability to fundraise effectively.

Red Flags That Attract CRA Attention

The CRA audits compensation arrangements that raise concerns. Avoid these warning signs:

🚩 Compensation without documentation: No written employment contracts, missing board approval minutes, or lack of benchmarking research.

🚩 Related party payments: Paying family members, directors, or founder's businesses without proper conflict-of-interest procedures and independent approval.

🚩 Compensation exceeding organizational revenue: Executive salaries that consume excessive percentages of total budget (generally over 30-35% raises concerns).

🚩 Unusual benefit arrangements: Non-standard perks like personal vehicle use, housing allowances, or loans to staff without proper documentation and CRA reporting.

🚩 Retroactive salary increases: Approving pay raises after the fact without prior board authorization.

🚩 Inadequate board independence: Directors voting on their own compensation or compensation for family members.

🚩 Failure to report high earners: Not disclosing compensation over $120,000 on T3010 (charities only).

🚩 Contractor misclassification: Treating employees as contractors to avoid payroll obligations — including calling a worker a "contractor" in the agreement when the economic reality of the relationship is employment. The label in the contract does not determine the CRA's classification; the facts do.

🚩 Inconsistent pay structures: Wildly different compensation for similar roles without documented justification.

🚩 Missing conflict-of-interest declarations: No written disclosure when staff or directors have personal financial interests in compensation decisions.

If your organization has any of these issues, address them immediately with legal and accounting professionals.

What to Expect from a CRA Charity Compensation Audit

If the CRA has questions about your organization's compensation practices, you may receive contact in one of three forms — each with different implications.

1. An educational letter. The least serious. The CRA informs you of a potential issue and provides guidance to bring your organization into compliance. No penalties at this stage, but failure to act will escalate the matter.

2. A compliance agreement. More serious. The CRA has identified specific issues and requires your organization to make documented changes within a set timeframe. This may include repaying improper compensation, amending bylaws, or implementing governance changes. Compliance agreements are monitored.

3. Revocation proceedings. The most serious outcome. If compensation is found to be a fundamental breach of your charitable purposes — for example, providing private benefit to a founder or director — the CRA may revoke your charitable registration. Revocation triggers a revocation tax on remaining assets and the loss of the ability to issue tax receipts.

What documents the CRA typically requests during a compensation review:

• Board meeting minutes approving all compensation decisions
• Written employment contracts for all paid staff
• Salary benchmarking research and the sources used
• Conflict-of-interest disclosure forms signed by involved directors
• T4s and payroll records for the period under review
• Your organization's bylaws and any amendments
• T3010 returns for the relevant years
• Any written compensation policies

How long does an audit take? A focused compensation review typically takes 6–18 months depending on the size of your organization and the complexity of the issues. During this period, the CRA may request multiple rounds of documentation. Maintaining clean, organized records from the start is the single most effective way to reduce audit duration and risk.

What should you do if you receive a CRA inquiry about compensation? Contact a charity lawyer immediately — before responding to the CRA. Responses made without legal advice can inadvertently confirm issues or raise new questions.

For related governance obligations, see: Understanding Liabilities for Charity Directors and Members

Step-by-Step Guide: Implementing Compliant Non-Profit Compensation

Step 1: Review and Update Your Bylaws

• Verify whether your bylaws permit director or founder compensation
• Check for conflicts between bylaws and Articles of Incorporation
• If amendments are needed, follow proper member approval process
• For Ontario charities, ensure bylaws comply with Charities Accounting Act

Step 2: Conduct Salary Benchmarking Research

• Identify 5-10 comparable organizations (similar budget, location, mission)
• Use resources like: CharityVillage's 2025 Salary Survey, Imagine Canada's most recent sector compensation report, sector-specific association data, and Statistics Canada non-profit wage data. Always record the date you accessed each source — this is part of your audit trail.
• Document salary ranges for similar positions
• Consider cost-of-living adjustments for your region

Step 3: Develop Written Compensation Policies

• Create clear approval processes for staff salaries
• Establish conflict-of-interest procedures for related-party compensation
• Define "reasonable" compensation criteria specific to your organization
• Include expense reimbursement policies with dollar limits
• Set review timelines (annual reviews recommended)

Step 4: Establish Independent Approval Process

• Ensure non-interested directors vote on compensation decisions
• Require written documentation of approval rationale
• Have board chair or independent director sign off on executive compensation
• Create paper trail showing market research informed decisions

Step 5: Create Employment Contracts

• Include clear salary amounts and payment schedules
• Define roles, responsibilities, and performance expectations
• Specify benefits, vacation, and termination clauses
• Have lawyer review contracts before signing

For charity-specific guidance on employment contracts, see: Key Considerations for Employment Contracts for Charities & Non-Profit Organizations

Step 6: Implement Proper Payroll and Tax Compliance

• Set up CRA business number for payroll deductions
• Register for Canada Pension Plan (CPP) and Employment Insurance (EI)
• Calculate and remit source deductions properly
• Issue T4 slips to employees by February deadline
• Issue T4A slips to contractors paid over $500

Step 7: Maintain Transparent Documentation

• Record all compensation decisions in board meeting minutes
• Disclose executive salaries in annual financial statements
• Keep benchmarking research and approval documents on file
• Prepare for T3010 reporting requirements (charities)
• Update compensation schedules in personnel files

Step 8: Conduct Annual Reviews

• Review all compensation against current market data
• Assess whether roles have evolved to justify increases
• Evaluate organizational financial health before approving raises
• Document review process and decisions in board minutes

Need Help with Non-Profit Compensation Compliance?

Navigating compensation rules for Canadian non-profits and registered charities is genuinely complex — especially when you are balancing CRA regulations, provincial legislation, ONCA compliance, and your own organization's bylaws. Getting it wrong puts your charitable status at risk.

B.I.G. Charity Law Group has helped over 5,000 charities and non-profits across Canada with compensation compliance, governance, and CRA matters. Our services include:

• Reviewing your bylaws for compensation provisions and ONCA compliance
• Developing proper approval processes and conflict-of-interest policies
• Benchmarking salaries against comparable organizations
• Advising on employment vs. contractor classification
• Representing organizations during CRA compensation audits and compliance agreements
• Assisting founders in transitioning to paid staff roles with proper governance

Whether you are considering paying yourself for the first time, transitioning a founder to a paid role, updating your compensation policies for 2026, or responding to a CRA inquiry — we can provide the legal guidance you need.

Contact B.I.G. Charity Law Group today for a consultation on your non-profit's compensation structure. Call us at (416-488-5888), email dov.goldberg@charitylawgroup.ca, or book a consultation online.

Final Thoughts

Canadian non-profits and registered charities can pay salaries to employees, executives, and founders working in operational roles. Director compensation is far more restricted — particularly in Ontario — and requires careful attention to bylaws, conflict-of-interest rules, and CRA guidelines.

As compensation scrutiny increases in 2026, the organizations that avoid problems are those that treat documentation as a priority from day one: written employment contracts, board-approved salary benchmarks, conflict-of-interest declarations on file, and annual compensation reviews recorded in board minutes.

The key compliance pillars remain:

• Your organization's bylaws
• CRA's "reasonable compensation" standard
• Provincial laws, including Ontario's Charities Accounting Act and ONCA
• Proper payroll, T4, and T3010 reporting obligations

When in doubt, the cost of a legal review is far lower than the cost of a CRA audit or, worse, losing your charitable registration.

Frequently Asked Questions

Can the founder of a non-profit pay themselves a salary?

Yes. If the founder works in an operational role — such as Executive Director, Program Director, or any other staff position — they can receive a salary. The key is that the compensation is paid for work performed, not for being the founder. The salary must be reasonable, board-approved, and documented. Many founders successfully transition from unpaid volunteer roles to paid staff positions as their organizations grow. The transition should follow proper governance procedures, including independent board approval and a written employment contract.

How much can a non-profit Executive Director make in Canada in 2026?

Compensation varies significantly based on organization size, location, and sector. Based on 2025 benchmarking data, Executive Directors of small Canadian charities (budget under $500,000) typically earn $58,000–$78,000. Mid-sized organizations ($1M–$5M budget) generally pay $80,000–$125,000. Large national charities regularly offer $150,000–$300,000 or more for equivalent CEO-level roles. Toronto and Vancouver salaries run 15–25% higher than the national average. Always benchmark against organizations with a similar budget, mission, and geographic location.

Can board members be paid in Ontario?

For registered charities in Ontario, director compensation is heavily restricted under the Charities Accounting Act. Directors typically serve as volunteers, though they may receive reimbursement for out-of-pocket expenses with proper receipts. Any compensation beyond expense reimbursement requires that the bylaws explicitly permit it, and strict independent approval procedures apply. For non-profit organizations (not registered charities) in Ontario, director compensation is permitted if the bylaws allow it, but conflict-of-interest rules still apply. Always confirm with a charity lawyer before making any payments to board members.

What happens if a charity pays excessive compensation?

The CRA may revoke the organization's charitable registration, impose financial penalties, or require repayment of the improper compensation. Directors who approved the excessive pay may face personal liability for breach of their fiduciary duties. "Excessive" means compensation that cannot be justified by reference to comparable organizations in similar circumstances. The CRA does not set a specific dollar threshold — the test is reasonableness relative to the market.

Do I need CRA approval before paying myself a salary?

No pre-approval from the CRA is required. However, the CRA reviews compensation as part of annual T3010 filings and during audits. If you are a registered charity, ensure all compensation is reasonable, independently approved by the board, and fully documented before making any payments. Retroactive approval — approving a salary after payments have already been made — is a CRA red flag.

Is non-profit salary taxable income in Canada?

Yes. Salaries paid by a non-profit or registered charity are fully taxable employment income, the same as any other employer. Proper payroll deductions must be withheld and remitted to the CRA, including income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums. The organization must issue T4 slips to employees each February. Being employed by a charity confers no personal tax exemption on the recipient.

Can a non-profit pay a family member of the founder?

Paying family members of founders or directors is permitted but treated with heightened CRA scrutiny. It is considered a related-party transaction and must be handled with strict safeguards: the compensation must be at fair market value for the work performed, approved by non-interested directors (not the founder or their family member), supported by a written contract, and fully disclosed in board minutes and the T3010. Failure to follow these procedures is one of the most common triggers for a CRA charity audit.

Can a board member be paid as a consultant or contractor?

Potentially, but this arrangement carries significant legal risk and must be handled carefully. The contract must be at fair market rates, approved by non-interested directors, transparently disclosed, and documented. The board member must declare their conflict of interest and must not participate in the vote to approve their own contract. For registered charities, CRA scrutiny of these arrangements is intense. This is an area where specific legal advice is strongly recommended before proceeding. 

Do non-profit salaries need to be publicly disclosed?

For registered charities, certain compensation data becomes public through the T3010 filing. All employees earning over $120,000 annually must be reported by compensation bracket (not by name). Total compensation paid to the 10 highest-paid positions must also be disclosed. This information is searchable on the CRA's Charities Listing and accessible to donors, media, and the public. Non-registered non-profit organizations (NPOs) do not have the same mandatory public disclosure requirement, though they must report compensation on the T1044 if filing thresholds are met.

What is the T3010, and what compensation information must a charity report?

The T3010 Registered Charity Information Return is the annual filing all registered charities must submit to the CRA within six months of their fiscal year-end. For compensation purposes, it requires charities to report: all employees earning over $120,000 (by salary bracket), whether any directors received compensation, related-party transactions, and the total compensation paid to the 10 highest-paid positions.

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