CRA has updated the T3010, Registered Charity Information Return which now requires charities to report grants they made to non-qualified donees. This update was made within Section "C" by adding question C16 which contains four new Lines: 5840, 5841, 5842, and 5843.
If you answer "Yes" on Line 5841, you must also complete the new Form T1441, Qualifying Disbursements: Grants to Non-Qualified Donees at https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t1441.html
The Guide T4033, Completing Form T3010 Registered Charity Information Return will also be updated in the near future and will provide instructions on how to complete the new T3010 and T1441.
You must use the updated version of the T3010 when filing your charity’s return. If you already filed a return for your fiscal period end, you do not need to refile with the new form