Form T1240: Correcting a Filed T3010 Charity Return

The T3010 goes in, the confirmation arrives, and a week later the treasurer notices that total receipted donations were entered in the wrong line, or a director who left in March is still listed, or the financial statements attached were the draft rather than the approved set. The instinct is to file the return again. The Canada Revenue Agency's instruction is the opposite: never file a second T3010 for the same year. The correction goes on Form T1240, the Registered Charity Adjustment Request, and this page explains how that works.

Why You Cannot Simply Refile the T3010

Once a T3010 is filed, the CRA treats it as the return for that fiscal period, and the public portion is posted to the List of charities within a day if filed online. A second return creates a duplicate the Charities Directorate has to reconcile by hand. The CRA's own filing page says to complete an adjustment request instead and not to file a new return.

The charity is responsible for the accuracy of what it filed. That responsibility does not end at submission, and the CRA expects a charity that discovers an error to correct it. In our experience, a prompt and well-explained T1240 is read as evidence of a functioning board; an error left uncorrected until an audit is read the other way. Our post on avoiding mistakes when filing your charity's T3010 covers the errors that most often need this form.

What Form T1240 Can and Cannot Fix

The form covers the T3010 itself and the schedules and documents filed with it. It does not cover everything a charity might want to change with the CRA, and some requests that look like corrections have their own route.

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One request the form cannot help with anymore is accumulation of funds. The CRA stopped reviewing or granting accumulation requests on January 1, 2023, so a charity cannot use a T1240 to add an approval it never received. A charity that already held approval reports the amounts on lines 5500 and 5510 as before.

Completing the Form: One Request per Fiscal Year

Use one Form T1240 for each fiscal year being amended. A charity that finds the same error in three years' returns files three requests. Each identifies the charity, the fiscal period, the line or section being changed and the revised figure or wording, and a representative of the charity signs it. Where the change affects a worksheet or the financial statements, the corrected document goes in with the form, and a copy of everything stays with the charity's books and records.

We write the explanation in plain terms: what was wrong, why, and what the correct figure is, because a bare "see attached" draws a follow-up letter.

Filing Online Through Your CRA Account

The fastest route is the charity's CRA account. Sign in, open the registered charity (RR) account, select "Adjust a return," and upload the completed T1240 and any attachments. A charity that has never used online services registers first, which takes a few days. Authorized representatives can file through Represent a Client. Our post on the T3010 return and its deadline explains the account setup.

Paper is still accepted. The request is mailed to the Charities Directorate, Canada Revenue Agency, 105-275 Pope Road, Summerside PE C1N 6E8. The CRA says plainly that mail adds processing time.

When the Correction Is Not the Real Problem

A T1240 fixes what was reported. It does not fix what happened. If the error was a receipt issued for something that was not a gift, or a grant to a non-qualified donee that did not satisfy the Income Tax Act accountability and documentation requirements, correcting the T3010 is necessary but the compliance issue underneath it remains. If the CRA has already sent a letter, the adjustment should be part of the response, not a substitute for it. And if the problem is a T3010 that was never filed at all, the timelines are different and less forgiving; our post on what to do when a charity is revoked for not filing a T3010 is the one to read.

If you have found an error in a filed return, or the CRA has asked you to amend one, we can prepare the adjustment and the explanation that goes with it. Call us at 416-488-5888, email us at ask@charitylawgroup.ca, or schedule a free meeting with our legal team. Form T1240 is on our forms and statutes page.

Frequently Asked Questions

Here are answers to the questions we hear most often about Form T1240.

Is there a deadline for filing a T1240?

No fixed deadline. The CRA expects corrections to be made when the charity becomes aware of the error. Delay does not create a penalty on its own, but an uncorrected return can become an issue if the CRA reviews the file.

Can we use a T1240 to add financial statements we forgot to attach?

Yes. Describe the omission in the explanation section and attach the statements. A return filed without financial statements is incomplete, so this correction should be made promptly.

Who has to sign the form?

A representative of the charity: normally a director, trustee or other authorized official, or an authorized representative filing through Represent a Client.

Can a T1240 change our fiscal year end?

No. A change of fiscal period end is a separate request to the CRA, and it triggers a transition-period return covering the shortened period.

This article provides general information about CRA filing requirements and is not legal advice. Speak with a charity lawyer about your organization's specific circumstances.

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