T3010 - Canadian Charity Law

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T3010 – TOP CANADIAN REGISTERED CHARITIES BY EXPENDITURES OUTSIDE CANADA DURING THE 2006 FISCAL PERIOD

# NAME OF CANADIAN REGISTERED CHARITY

Total Expenditures on Programs Outside of Canada 1. WORLD VISION CANADA‐VISION MONDIALE CANADA $ 287,877,830.00

2. CARE CANADA $ 187,223,833.00

3. ESCARPMENT BIOSPHERE FOUNDATION, INC. $ 125,546,505.00 4. INTERNATIONAL DEVELOPMENT RESEARCH CENTRE‐CENTRE DE

RECHERCHES POUR LE DEVELOPPEMENT INTERNATIONAL $ 97,565,681.00 5. HAMILTON HEALTH SCIENCES CORPORATION $ 92,855,349.00 6. PLAN INTERNATIONAL CANADA INC. $ 54,146,626.00 7. THE CANADIAN RED CROSS SOCIETY $ 48,245,075.00 8. UNITED ISRAEL APPEAL OF CANADA INC $ 40,726,294.00 9. THE SAMARITAN'S PURSE ‐ CANADA $ 35,955,229.00 10. CHRISTIAN CHILDREN'S FUND OF CANADA $ 33,644,359.00 11. MENNONITE CENTRAL COMMITTEE CANADA $ 32,159,078.00 12. ORGANISATION CATHOLIQUE CANADIENNE POUR LE

DEVELOPPEMENT ET LA PAIX/CANADIAN CATHOLIC ORGANIZATION FOR DEVELOPMENT AND PEACE

$ 27,192,639.00

13. CENTRE D'ETUDE ET DE COOPERATION INTERNATIONALE $ 25,303,615.00

14. OXFAM‐QUEBEC $ 22,460,066.00

15.

CANADIAN FOODGRAINS BANK ASSOCIATION INC/ASSOCIATION

DE LA BANQUE CANADIENNE DE GRAINS INC. $ 22,073,907.00

16. VAAD MISHMERES MITZVOS‐COMMITTEE TO OBSERVE THE

TORAH LAWS $ 21,089,733.00

17. THE RADCLIFFE FOUNDATION $ 21,047,959.00

18. HOPE INTERNATIONAL DEVELOPMENT AGENCY $ 20,500,014.00

19. OXFAM CANADA $ 18,359,959.00

20. DOCTORS WITHOUT BORDERS CANADA MEDECINS SANS

FRONTIERES CANADA $ 17,145,519.00

21. COMPASSION CANADA $ 16,465,320.00

22. CANADIAN FEED THE CHILDREN $ 16,444,362.00

23. CUSO $ 15,882,000.00

24. WATCH TOWER BIBLE AND TRACT SOCIETY OF CANADA $ 15,549,684.00 25. MENNONITE ECONOMIC DEVELOPMENT ASSOCIATES OF

CANADA $ 13,688,964.00

26. RIGHT TO PLAY INTERNATIONAL $ 13,186,827.00

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27. AGA KHAN FOUNDATION CANADA/FONDATION AGA KHAN

CANADA $ 12,753,681.00

28. SEVENTH‐DAY ADVENTIST CHURCH IN CANADA $ 12,528,745.00 29. SAVE THE CHILDREN‐CANADA/AIDE A L'ENFANCE‐CANADA $ 12,384,726.00 30. CHRISTIAN BLIND MISSION INTERNATIONAL $ 11,711,963.00 31. WYCLIFFE BIBLE TRANSLATORS OF CANADA INC. $ 11,311,330.00 32. THE UNITED CHURCH OF CANADA $ 10,626,000.00 33. CHILDCARE WORLDWIDE SOCIETY $ 9,988,644.00 34. ASSOCIATION OF UNIVERSITIES & COLLEGES OF CANADA, $ 9,769,178.00

35. MERCY CORPS CANADA $ 9,676,709.00

36. CHALICE (CANADA) $ 9,587,893.00

37. THE PENTECOSTAL ASSEMBLIES OF CANADA/LES ASSEMBLEES DE

LA PENTECOTE DU CANADA $ 9,335,721.00

38. GOSPEL FOR ASIA $ 8,558,434.00

39. SIM CANADA $ 8,085,119.00

40. CHRISTIAN REFORMED WORLD RELIEF COMMITTEE OF CANADA $ 8,049,394.00 41. FEDERATION OF CANADIAN MUNICIPALITIES ‐ FEDERATION

CANADIENNE DES MUNICIPALITES $ 7,741,400.00 42. THE COMMONWEALTH OF LEARNING $ 7,579,091.00 43. THE PRESBYTERIAN CHURCH IN CANADA $ 7,563,452.00 44. CANADIAN FOUNDATION FOR CHILD DEVELOPMENT $ 7,550,846.00 45. INTERNATIONAL INSTITUTE FOR SUSTAINABLE DEVELOPMENT ‐

INSTITUT INTERNATIONAL DU DEVELOPPEMENT DURABLE $ 7,432,096.00 46. WORLD UNIVERSITY SERVICE OF CANADA/L'ENTR'AIDE

UNIVERSITAIRE MONDIALE DU CANADA $ 7,263,876.00

47. TERRE SANS FRONTIERES $ 7,262,750.00

48. QUEEN'S UNIVERSITY AT KINGSTON $ 7,103,180.00 49. THE CRB FOUNDATION‐LA FOUNDATION CRB $ 6,861,606.00 50. CANADIAN BAPTIST MINISTRIES $ 6,822,641.00 51. THE MEGA CHURCH INTERNATIONAL $ 6,540,219.00 52. THE CHRISTIAN AND MISSIONARY ALLIANCE IN CANADA $ 6,519,270.00 53. OPERATION EYESIGHT UNIVERSAL $ 6,496,699.00 54. THE SALVATION ARMY TERRITORIAL HEADQUARTERS FOR

CANADA AND BERMUDA $ 6,358,088.00

55. MSC CANADA $ 6,357,407.00

56. CARDINAL LEGER ET SES OEUVRES CARDINAL LEGER & HIS

ENDEAVOURS $ 5,957,503.00

57. THE DAVID HOFSTEDTER FAMILY FOUNDATION $ 5,824,755.00 58. INTERNATIONAL RELIEF FUND FOR THE AFFLICTED AND NEEDY

(CANADA) $ 5,668,715.00

59. JEWISH NATIONAL FUND OF CANADA (KEREN KAYEMETH

LE'ISRAEL) INC. $ 5,440,035.00

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60. CANADIAN EXECUTIVE SERVICE ORGANIZATION/SERVICE

D'ASSISTANCE CANADIENNE AUX ORGANISMES $ 5,381,763.00 61. CANADIAN PHYSICIANS FOR AID AND RELIEF $ 5,291,221.00 62. COMITE AU CANADA DE LA MAISON DES ETUDIANTS CANADIENS

A PARIS $ 5,258,459.00

63. THE CANADIAN FRIENDS OF THE AMERICAN MUSEUM OF NATURAL HISTORY/LES AMIS CANADIENS DU MUSEE AMERICAIN D'HISTOIRE NATURELLE

$ 5,147,550.00

64. INTER PARES $ 5,084,973.00

65. NATIONAL SPIRITUAL ASSEMBLY OF THE BAHA'IS OF CANADA $ 5,014,396.00

66. CHF $ 5,013,405.00

67. NAC FOREIGN EXTENSION INC. $ 4,817,343.00 68. CANADIAN FRIENDS OF MOSOOS CHASIDEI BELZ $ 4,795,480.00 69.

INTERNATIONAL CENTRE FOR HUMAN RIGHTS AND DEMOCRATIC DEVELOPMENT / CENTRE INTERNATIONAL DES DROITS DE LA PERSONNE ET DU DEVELOPPEMENT DEMOCRATIQUE

$ 4,751,270.00

70. COLEL CHABAD LUBAVITCH FOUNDATION OF ISRAEL $ 4,712,197.00 71. THE UNIVERSITY OF CALGARY $ 4,669,932.00 72. HEALTH PARTNERS INTERNATIONAL OF CANADA/PARTENAIRES

CANADIENS POUR LA SANTE INTERNATIONALE $ 4,664,840.00 73. THE BIBLE LEAGUE OF CANADA $ 4,482,403.00 74. CHOSON KALLAH FUND OF TORONTO $ 4,462,298.00 75. CANADIAN CROSSROADS INTERNATIONAL CARREFOUR

CANADIEN INTERNATIONAL $ 4,460,937.00

76. SUCO $ 4,390,677.00

77. KIDS CAN FREE THE CHILDREN $ 4,318,600.00 78. WORLD FEDERATION OF HEMOPHILIA / FEDERATION MONDIALE

DE L'HEMOPHILIE $ 4,309,440.00

79. CANADIAN FRIENDS OF MISHON LA'CHOLEH $ 4,266,681.00 80. POWER TO CHANGE MINISTRIES $ 4,219,943.00 81. THE PRIMATE'S WORLD RELIEF AND DEVELOPMENT FUND LE

FONDS DU PRIMAT POUR LE SECOURS ET LE DEVELOPPEMENT MONDIAL

$ 4,218,617.00

82. THE LEPROSY MISSION CANADA $ 4,174,352.00 83. CANADIAN FOOD FOR THE HUNGRY INTERNATIONAL $ 4,099,900.00 84. SAVE A FAMILY PLAN (1986) $ 4,039,089.00 85. LES AMIS CANADIENS DU CENTRE MEDICAL RAFAEL $ 4,021,660.00 86. FOCUS HUMANITARIAN ASSISTANCE CANADA ‐ FOCUS

ASSISTANCE HUMANITAIRE CANADA $ 3,845,433.00 87. WORLDSERVE MINISTRIES INC. $ 3,824,026.00 88. THE CANADIAN SOCIETY FOR INTERNATIONAL HEALTH $ 3,803,147.00

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89. CANADIAN LUTHERAN WORLD RELIEF $ 3,670,182.00 90.

THE LESTER B. PEARSON CANADIAN INTERNATIONAL

PEACEKEEPING TRAINING CENTRE INC./LE CENTRE CANADIEN INTERNATIONAL LESTER B. PEARSON POUR LA FORMATION EN MAINTIEN DE LA PAIX INC.

$ 3,572,513.00

91. HUMAN CONCERN INTERNATIONAL (HCI) $ 3,507,947.00 92. NORTHERN ALBERTA INSTITUTE OF TECHNOLOGY $ 3,507,231.00 93. BEIT HALOCHEM CANADA/AID TO DISABLED VETERANS OF ISRAEL

(CANADA) $ 3,462,752.00

94. FRIENDS OF SIMON WIESENTHAL CENTER FOR HOLOCAUST

STUDIES $ 3,424,642.00

95. CANADIAN FRIENDS OF ZEFAT $ 3,381,555.00 96. INTERNATIONAL DEVELOPMENT AND RELIEF FOUNDATION $ 3,340,419.00

97. ROTARY FOUNDATION CANADA $ 3,282,087.00

98. CANADIAN FRIENDS OF THE ISRAEL MUSEUM $ 3,273,555.00

99. JESUS HEALING CENTRE $ 3,212,125.00

100. FONDATION INTERNATIONALE RONCALLI / RONCALLI

INTERNATIONAL FOUNDATION $ 3,139,603.00

101. USC CANADA $ 3,111,758.00

102. SIMON FRASER UNIVERSITY $ 3,062,000.00

103. JEUNESSE CANADA MONDE ‐ CANADA WORLD YOUTH $ 3,058,071.00 104. HEALTHBRIDGE FOUNDATION OF CANADA $ 3,045,378.00 105. AFRICA INLAND MISSION INTERNATIONAL (CANADA) $ 3,026,209.00 106. THE CANADIAN ZIONIST CULTURAL ASSOCIATION $ 3,023,479.00 107. CANADIAN CONFERENCE OF MENNONITE BRETHREN CHURCH OF

NORTH AMERICA $ 3,002,450.00

108. THE SOCIETY FOR THE PROPAGATION OF THE FAITH FOR

CANADA, ENGLISH SECTOR $ 2,986,374.00

109. EVANGELICAL FREE CHURCH OF CANADA $ 2,973,817.00 110. CANADIAN FOUNDATION FOR THE EDUCATION AND WELFARE OF

JEWS OFTHE C I S $ 2,960,855.00

111. ERDO $ 2,957,250.00

112. FOUNDATION FOR INTERNATIONAL TRAINING FOR THIRD WORLD

COUNTRIES $ 2,946,118.00

113. WORLD RELIEF CANADA $ 2,886,337.00

114. THE CHILDREN'S EMERGENCY FOUNDATION $ 2,871,030.00 115. CENTENNIAL COLLEGE OF APPLIED ARTS AND TECHNOLOGY $ 2,869,300.00 116. DUBOIS CHARITABLE FOUNDATION $ 2,858,430.00 117. NATIONAL JUDICIAL INSTITUTE/INSTITUT NATIONAL DE LA

MAGISTRATURE $ 2,848,005.00

118. WATOTO CHILD CARE MINISTRY (CANADA) $ 2,847,395.00

119. TELE‐UNIVERSITE $ 2,833,137.00

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120. SOCIETE DES MISSIONS ETRANGERES DE LA PROVINCE DE

QUEBEC $ 2,769,244.00

121. CROSSROADS CHRISTIAN COMMUNICATIONS INCORPORATED $ 2,758,099.00 122. CANADIAN BIBLE SOCIETY LA SOCIETE BIBLIQUE CANADIENNE $ 2,610,942.00 123. MISSION AVIATION FELLOWSHIP OF CANADA $ 2,605,837.00

124. GATES OF MERCY $ 2,603,851.00

125. THE KAHANOFF FOUNDATION $ 2,602,356.00

126. AMNESTY INTERNATIONAL CANADIAN SECTION (ENGLISH

SPEAKING) $ 2,586,315.00

127. MENNONITE CHURCH CANADA $ 2,485,856.00

128. CODE $ 2,467,916.00

129. SOUTHERN ALBERTA INSTITUTE OF TECHNOLOGY $ 2,464,444.00 130. THE ORGAN DONATION AND TRANSPLANT ASSOCIATION OF

CANADA $ 2,463,835.00

131. BOARD FOR CHRISTIAN REFORMED WORLD MISSIONS OF

CANADA $ 2,450,507.00

132. FELLOWSHIP OF EVANGELICAL BAPTIST CHURCHES IN CANADA $ 2,414,320.00 133. CHRISTIAN NATIONALS EVANGELISM MISSION $ 2,383,313.00 134. OVERSEAS MISSIONARY FELLOWSHIP $ 2,300,917.00 135. CENTRAL CHARITIES BOARD, CHURCH OF GOD IN CHRIST,

MENNONITE, CANADA $ 2,286,839.00

136. MIFAL KLITA $ 2,269,639.00

137. SEND INTERNATIONAL OF CANADA INC. $ 2,230,697.00

138. WAR CHILD CANADA $ 2,191,995.00

139. LA FIDUCIE DU CENTRE MISSIONNAIRE STE‐THERÈSE $ 2,163,603.00 140. OPERATION MOBILIZATION‐CANADA (SEND THE LIGHT) $ 2,147,098.00 141. THE MISSIONARIES OF CHARITY (MANITOBA) INC $ 2,133,408.00 142. CARE IN ACTION INTERNATIONAL AID SOCIETY $ 2,084,572.00

143. UNIVERSAL AIDE SOCIETY $ 2,010,214.00

144. HANDS FOR HUMANITY INC. $ 1,980,081.00

145. THE BASILIAN FATHERS OF TORONTO $ 1,951,581.00

146. SAJJADIYYA TRUST $ 1,919,960.00

147. SASKATCHEWAN INSTITUTE OF APPLIED SCIENCE AND

TECHNOLOGY $ 1,904,119.00

148. CEDAR FOUNDATION $ 1,877,513.00

149. UNIVERSITE DE SHERBROOKE $ 1,855,028.00

150. HADASSAH‐WIZO ORGANIZATION OF CANADA ‐ L'ORGANISATION

HADASSAH‐WIZO DU CANADA $ 1,846,537.00

151. ST. ELIZABETH HOME SOCIETY (HAMILTON, ONTARIO) $ 1,836,694.00

152. FONDATION GUY LALIBERTE $ 1,820,286.00

153. PROCURE DE MISSIONS‐PERES JESUITES $ 1,816,835.00 154. THE GIDEONS INTERNATIONAL IN CANADA $ 1,802,629.00

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155. INTERNATIONAL NEEDS CANADA $ 1,775,772.00 156. UNITED PENTECOSTAL CHURCH OF CANADA $ 1,767,924.00 157. THE FREE METHODIST CHURCH IN CANADA $ 1,764,238.00

158. ALPHA MINISTRIES CANADA $ 1,755,540.00

159. AVANT MINISTRIES CANADA $ 1,750,837.00

160. ROMAN CATHOLIC EPISCOPAL CORPORATION FOR THE DIOCESE

OF TORONTO, IN CANADA $ 1,747,791.00

161. THE CANADIAN JAFFARI MUSLIM FOUNDATION $ 1,700,305.00 162. ECOLE NATIONALE D'ADMINISTRATION PUBLIQUE $ 1,698,658.00

163. DIGNITAS INTERNATIONAL $ 1,695,669.00

164. STEPHEN LEWIS FOUNDATION $ 1,692,719.00

165. DIGITAL OPPORTUNITY TRUST $ 1,685,184.00 166. ALTERNATIVES RESEAU D'ACTION & COMMUNICATION POUR LE

DEVELOP $ 1,678,262.00

167. DELTA WATERFOWL FOUNDATION $ 1,669,544.00 168. MOUNT SAINT VINCENT UNIVERSITY $ 1,638,759.00 169. WORLDWIDE EVANGELIZATION FOR CHRIST $ 1,636,880.00 170.

SOCIETE DES MISSIONNAIRES D'AFRIQUE (PERES BLANCS)‐

PROVINCE DE L'AMERIQUE DU NORD/SOCIETY OF MISSIONARIES OF AFRICA (WHITE FATHERS) ‐ PROVINCE OF NORTH AMERICA

$ 1,627,749.00

171. FORUM OF FEDERATIONS/FORUM DES FEDERATIONS $ 1,608,477.00 172. MISSION OF MERCY (CANADA) $ 1,595,043.00 173. UNIVERSITE DU QUEBEC A MONTREAL $ 1,594,636.00 174. FOUNDATION OF CHRISTIAN SERVICE $ 1,582,575.00 175. OPPORTUNITY INTERNATIONAL CANADA $ 1,579,065.00 176. LES AMIS CANADIENS DE TORAH VYIRAH RABBINICAL COLLEGE $ 1,557,528.00 177. CENTRE MISSIONNAIRE OBLAT $ 1,550,766.00 178. NORTH AMERICAN BAPTISTS INC. (CANADA) $ 1,539,733.00 179. FONDATION JULES ET PAUL‐EMILE LEGER/JULES AND PAUL‐EMILE

LEGER FOUNDATION $ 1,528,200.00

180. SRI NARAYANI CHARITABLE FOUNDATION $ 1,499,624.00 181. INTERNATIONAL COUNCIL OF AIDS SERVICE ORGANIZATIONS

(ICASO) $ 1,487,042.00

182. WORLD TEAM $ 1,484,248.00

183. CENTRE AMITIE DE SOLIDARITE INTERNATIONALE DE LA REGION

DE L'AMIANTE (C A S I R A ) $ 1,480,817.00 184. JANZ TEAM MINISTRIES INC. $ 1,479,824.00 185.

ASSOCIATION OF BAPTISTS FOR WORLD EVANGELISM IN CANADA $ 1,450,620.00 186. MORRIS CERULLO WORLD EVANGELISM OF CANADA $ 1,449,267.00 187. SLEEPING CHILDREN AROUND THE WORLD $ 1,445,940.00

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188. HOPE FOR THE NATIONS $ 1,442,880.00 189. THE CANADIAN INTERNATIONAL DEMINING CENTRE LIMITED $ 1,434,327.00 190. CANCER RECOVERY FOUNDATION OF CANADA $ 1,405,532.00 191. CANADIAN FRIENDS OF KIRYAT CHINUCH LEBANIM $ 1,397,356.00 192. DAUGHTERS OF ST. MARY OF LEUCA $ 1,370,000.00 193. THE CANADIAN INSTUTUTE FOR ADVANCED RESEARCH‐

L'INSTITUT CANADIEN DES RECHERCHES AVANCEES $ 1,366,973.00 194. CANADIAN MAGEN DAVID ADOM FOR ISRAEL $ 1,350,974.00 195. CARREFOUR DE SOLIDARITE INTERNATIONALE DE SHERBROOKE

INC. $ 1,336,846.00

196. INTERNATIONAL COMMITTEE ON ENGLISH IN THE LITURGY, INC. $ 1,312,065.00 197. HABITAT FOR HUMANITY CANADA HABITAT POUR L'HUMANITE

CANADA $ 1,289,932.00

198. BACK TO GOD HOUR OF THE CHRISTIAN REFORMED CHURCH $ 1,281,811.00 199. SISTERS OF CHARITY MOUNT SAINT VINCENT $ 1,279,494.00 200.

APOSTOLIC CHURCH OF PENTECOST OF CANADA, INCORPORATED $ 1,265,989.00

201. TEEN MANIA‐CANADA $ 1,252,098.00

202. INSTITUT CARDINAL LEGER POUR LA SANTE CARDINAL LEGER

INSTI TUTE FOR HEALTH $ 1,251,421.00

203. INTERNATIONAL PENTECOSTAL MINISTRY FELLOWSHIP OF

TORONTO $ 1,247,944.00

204. GOSPEL TRUST CANADA $ 1,247,807.00

205. INTERNATIONAL TEAMS $ 1,239,792.00

206. OPEN DOORS WITH BROTHER ANDREW INC. $ 1,237,972.00

207. MEDECINS DU MONDE $ 1,235,324.00

208. CHAPELTIME MINISTRIES OF CANADA, INCORPORATED $ 1,225,074.00 209. LA COMPAGNIE MARIE CHOUINARD $ 1,202,211.00

210. TRANS WORLD RADIO CANADA $ 1,176,096.00

211. KIDS ALIVE INTERNATIONAL ‐ CANADA $ 1,175,510.00

212. CAPILANO COLLEGE $ 1,167,535.00

213. MISSIONARY VENTURES CANADA $ 1,164,512.00 214. MISSIONARY VENTURES CANADA $ 1,164,512.00 215. THE CANADIAN FRIENDS OF OHR SOMAYACH ‐ TANENBAUM

CENTRE ‐ COLLEGE OF JUDAIC STUDIES $ 1,156,720.00 216. SCARBORO FOREIGN MISSION SOCIETY $ 1,155,577.00

217. CLUB 2/3 $ 1,146,635.00

218. HUMANITARIAN AID RESPONSE TEAM SOCIETY (HART) $ 1,127,284.00 219. INTER‐VARSITY CHRISTIAN FELLOWSHIP OF CANADA $ 1,114,394.00 220. EMAS EVANGELICAL MEDICAL AID SOCIETY $ 1,107,794.00 221. SECOURS AUX LEPREUX CANADA INC. THE LEPROSY RELIEF

CANADA INC. $ 1,105,851.00

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222. SOPAR‐LIMBOUR $ 1,105,805.00 223. SKILLS/COMPETENCE CANADA CORPORATION $ 1,097,139.00 224. LES MISSIONS DES PERES DE STE CROIX $ 1,085,525.00 225. OUR LADY QUEEN OF PEACE RANCH (NORTHERN ALBERTA) LTD. $ 1,080,418.00 226. DEFENCE FOR CHILDREN INTERNATIONAL‐CANADA

(ANGLOPHONE‐SECTION) $ 1,076,570.00

227. HOLY ALPHA AND OMEGA CHURCH OF TORONTO $ 1,074,718.00 228. HIGH ADVENTURE GOSPEL COMMUNICATION MINISTRIES $ 1,071,014.00 229. JEWISH HERITAGE FOUNDATION INTERNATIONAL $ 1,069,713.00

230. GLOBAL AID NETWORK $ 1,060,562.00

231. COLLABORATION SANTE INTERNATIONALE (C.S.I.) $ 1,056,177.00 232. SPRINT‐PIONEERS MINISTRIES INC. $ 1,048,713.00 233. LA CROIX D'OR‐THE GOLD CROSS $ 1,037,881.00 234. THE CANADIAN STAGE CORPORATION $ 1,022,301.00 235. WORD & DEED MINISTRIES CANADA INC. $ 1,012,207.00 236. LCC INTERNATIONAL FUND INC. $ 1,005,094.00 237. KOLEL YESHIVAT KEHILAT JACOB $ 1,001,340.00

Caveats

As discussed earlier there are a number of problems in dealing with the information from the T3010A Registered Charity Information Return.

1) Although an important legal document, it is often filled out by volunteers or others who have little understanding of the nuances of the Income Tax Act, may have limited language skills and, in some cases, may not have easy access to the correct information.

2) In question C5 dealing with the list of countries or regions where programs were carried out the form provides only ten boxes. Clearly some charities conduct operation in more than 10 countries or regions.

3) The fact that a charity is allowed to list regions, in addition to or instead of specific countries, will always undercut the accuracy of the statistics on countries.

4) If one even quickly reads the actual data inputted for regions and countries one will find that there are all sorts of inaccuracies either on the T3010 that was filed or on CRA’s inputting of the information.

• Cities named instead of countries

• countries spelled incorrectly,

• former names of countries used such as Czechoslovakia,

• lack of uniformity in country description (DRC, DROC, The Democratic Republic of Congo, the DRC etc),

• the field being used for a relevant or irrelevant memo like a particular denominations

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missionary was supported without reference to a country,

• some charities listed the same region or country

• some listed “world” or “worldwide” or “various” which does not really add to our understanding.

• There were a few “unknown” or “unknown countries”.

• There were a few in which not applicable or N/A or S/O was listed.

• There were references to Canadian cities such as Montreal, or Canadian provinces such as Ontario – clearly not outside of Canada.

5) The list that I was provided by CRA is in both French and English and I have translated it into English in order to better aggregate the information.

6) Last year The Christian Children’s Fund of Canada sent me a note that they were surprised that they were not on the list. After investigation they wrote “The CRA manually mis-keyed our T3010 into their database. The field for line F1/5400 should be $24,185,324, not $24,185. We are contacting CRA to have this fixed. ... It’s unfortunate that CCFC did not get the recognition for its sizable foreign operations that is the main focus of our charitable work. Thanks for pointing out the issue to us.” This would have put CCF in 14th place on the list last year. I expect this year that there will be similar issues with charities not making it on the list.

7) The CRA raw data includes duplications which I have removed.

8) The CRA raw data includes “charities” that from press reports appear to be abusive tax avoidance schemes or charities that fundraise a lot but there is little verification that they have done anything worthwhile. Personally I would prefer if CRA removed them from the data as they distort the important and hard work of legitimate charities. These “highly problematic”

charities – for example one small church which was a registered charity issuing hundreds of millions of dollars in receipts – have been removed from the list that I have above. This does not by any means mean that the charities on the list are all legitimate or effective. Just to give you an idea of how large and problematic these tax schemes are they would have been found for example at #6 and #9 on the list.

It is a good argument for the T3010’s to be filed electronically - it would reduce the workload on CRA and perhaps reduce some of the inputting errors.

Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. He can be contacted at [email protected] or at 416-361-1982 x. 237. To find out more about legal services that Blumbergs provides to Canadian charities and nonprofits please visit the Blumbergs’ Non-Profit and Charities page at