Charity compliance for a mosque in Canada: the CRA calendar
A mosque that is a registered charity in Canada files its T3010 within six months of its year end, remits payroll deductions on time, files T4 slips by the end of February and keeps its books for six years. Jariyah keeps the receipts, books and board records these rest on, and Saskatchewan payroll; it files nothing with the CRA.
A compliance calendar for mosques
What does a mosque or Islamic centre owe the CRA, and when?
A mosque or Islamic centre that is a registered charity owes the CRA its T3010 within six months of its year end, payroll remittances by the 15th of each month for most, and last year’s T4 slips by the end of February, and keeps its records for years. The CRA suggests issuing last year’s receipts by February 28.
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By the 15th: monthly for most, quarterly for some
Payroll remittances
A regular remitter sends the CPP, CPP2, EI and income tax it withheld, with its own share, by the 15th of the next month. A quarterly remitter sends by April 15, July 15, October 15 and January 15. A due date on a weekend or public holiday moves to the next business day.
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By February 28
Last year’s official donation receipts
The Income Tax Act sets no deadline for issuing a receipt, but the CRA suggests issuing them by February 28 of the year after the gift. Cash gifts may go on one receipt for the whole year; each gift that is not cash needs its own.
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The last day of February
T4 slips and the T4 Summary
For last year’s pay. On a weekend or public holiday the next business day counts: for 2026, February 28, 2027 is a Sunday, so Monday, March 1. More than five slips must be filed electronically.
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Six months after the year end
The T3010 return and its due date
The registered charity information return: June 30 for a December 31 year end, July 31 for a January 31 one. The CRA strongly encourages filing it online through the charity’s CRA account, and aims to have every T3010 filed online from 2027.
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Twice a year, or with each GST/HST return
The GST/HST rebate (GST66)
A charity gets back 50% of the GST and of the federal part of the HST it paid, and a share of the provincial part in the HST provinces. One not registered for GST/HST claims for each half of its fiscal year, up to four years after that half ends.
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Each fiscal year, above a threshold
The disbursement quota
When the property a charitable organization does not use directly in its charitable activities or administration averaged more than $100,000 over the 24 months before its year began ($25,000 for a foundation), its disbursement quota is 3.5% of that value up to $1 million, and 5% on the amount above.
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Whenever the board changes
Directors
A charity should promptly tell the CRA of changes, and a director is changed through the charity’s CRA account. The T1235 lists directors for transparency in the CRA’s list of charities; it cannot add or remove one.
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For years
Books and records
Ledgers and source documents for six years from the end of the last tax year they relate to; copies of receipts for at least two years from the end of the year of the gift; directors’ minutes and governing documents while the charity is registered and two years after. All at an address in Canada on file with the CRA.
Charity compliance software for Canada
What does charity compliance software do for a mosque?
Jariyah CRA compliance helps a registered charity stay ready for its obligations to the Canada Revenue Agency: official donation receipts, payroll remittances, books and records kept properly, and the figures its annual T3010 return draws on. Its own registers keep the board’s records, and delete nothing.
Directors
Each director’s position, when the term began and ended, and whether they deal at arm’s length: yes, no or not answered, never assumed. A director who leaves ceases on a day and stays on the register as having served. The register downloads as a T1235 worksheet.
Board minutes
The meeting, who was there, the quorum, each motion with its mover, seconder and outcome, and the actions. A minute is approved on the day the board approved it and is then locked; a correction is an amendment recorded against it.
Policies
Each policy with when it was adopted, when to review it and where the signed copy is kept. A policy past its review date shows as overdue; a retired one stays on the list.
Activities
What the charity does, how the board classifies it and its share of resources, with a flag and the reason for any the board wants to watch. A discontinued activity stays on the list.
From Jariyah’s other services: receipts, payroll and books
With donor management, HR & payroll and Jariyah Bookkeeping: official donation receipts frozen when issued and numbered once, payroll remittances with their due dates, and double-entry books that balance, reconcile to the bank and are corrected only by reversals that leave a trail, with room for a photo or PDF of the receipt on each bill or money out.
A readiness grade for your books
When your prior books come into Jariyah, they are graded A to E against a written standard drawn from Canadian charity rules — readiness, never an audit opinion.
The dates in Jariyah
Does Jariyah keep a compliance calendar for a mosque?
Not as one list yet. Each date lives where its work is done: a payroll remittance and its due date in HR & payroll, last year’s receipts in Donor Management, the GST/HST rebate in the books, a policy’s review date in Compliance and a grant’s deadlines in Grant Management. Jariyah sends no reminder before a CRA date yet.
Payroll remittances
Each period’s amount and due date for your remitter type, with the figures the PD7A asks for, and each payment recorded with its confirmation number, for a masjid paid under federal and Saskatchewan rules today; no other province yet, and Quebec is not covered. Holidays are not counted, so a due date is never later than the CRA’s.
Last year’s receipts
In February the office picks last year in Donors › Receipts: one press gives each donor still owed one an annual receipt, naming those with no mailing address on file instead, and one more emails them with the PDF attached, naming those with no email.
T4 slips
HR › Year end makes each employee’s T4 slip and the T4 Summary from the final pay runs, not yet checked by an accountant. Filing them over the Internet in the CRA’s XML is not built yet.
The GST/HST rebate
With Jariyah Bookkeeping, the rebate worksheet shows each claim period’s GST/HST paid, the rebate, what stays a cost and the last day the claim can be filed. The GST66 itself is filed by your treasurer or accountant.
Policy reviews
Each policy’s review date. Once it passes, the policy shows as overdue, and the count at the top of Compliance says how many are.
Grant deadlines
An application due, a report owed, a grant period ending: soonest first on one Deadlines list, overdue first.
Payroll for a mosque in Canada: remittances and T4 slips
Questions
Charity compliance for mosques: common questions
What happens if a mosque files its T3010 late?
The CRA can revoke a charity’s registration for failing to file its T3010. A revoked charity can no longer issue official donation receipts, is no longer exempt from income tax, and must give its remaining assets to an eligible donee or pay a revocation tax equal to their value. Registering again carries a $500 penalty.
What does the CRA look at when it audits a charity?
In an audit at the charity, usually three to five days, the CRA’s auditors review its books and records, such as bank accounts, contracts, governing documents, annual reports and board minutes, and interview its directors. When the CRA finds a problem, it writes to the charity first and generally gives it 30 days to reply.
Does Jariyah prepare or file our T3010?
No. Jariyah keeps the books, receipts and payroll records that the T3010’s figures draw on, in a form a reviewer can follow, and your accountant or treasurer files the return within six months of your year end. A draft of the return from the books is not built yet; the directors’ register downloads as a T1235 worksheet.
Who sees a director’s home address in Jariyah?
Only people with the compliance private permission, which owners and admins have. Everyone else who may read the registers sees each director’s name, position, term and arm’s-length answer, never the date of birth, home address, email or phone. Those personal details never reach the audit log.
Does Jariyah keep our province’s filings?
No. Jariyah CRA compliance and this calendar cover what a registered charity owes the Canada Revenue Agency. A mosque incorporated as a non-profit may also owe its province a return, on dates its corporate registry sets; Jariyah does not track those, so keep them with your registry, your lawyer or your accountant.
How much does Jariyah CRA compliance cost?
Jariyah does not publish prices. CRA compliance is one service, switched on alone or beside the books, donor management, payroll and the others, so the conversation starts with how your masjid keeps its board’s records today. The Jariyah team sets it up. Call or text Ashique Hossain at 306-209-3923 to talk it through.
Talk to us
Keep the board’s records ready for the CRA
Tell us how your masjid keeps its board, minutes, policies and receipts today, and we will show you the registers on the demo masjid and set up your own.