- September payroll liabilities due October 15.

- Continue working on the 2025 budget.

- If the 2025 offering envelopes have not arrived yet, check to make sure they have been ordered and determine their arrival date.

- August payroll liabilities due September 15. Since this date falls on a Sunday, the due date shifts to the next business day which is Monday September 16.

- Pay all bills from summer events.

- Plan timetable for working on the first draft of the 2025 budget for those with a December 31 year end.

- Ensure 2025 offering envelopes have been ordered. If you are looking for a great supplier for offering envelopes, see the recommendation for the NCS Church Envelope Company on our Affinity Programs page.

July payroll liabilities due August 15.

The Department of Finance Canada announced today the automobile income tax deduction limits and expense benefit rates for 2024.

The limit on the deduction of tax-exempt allowances paid by employers to employees who use their personal vehicle for business purposes in the provinces will increase by two cents to 70 cents per kilometre for the first 5,000 kilometres driven, and to 64 cents for each additional kilometre.

The rates for the territories are traditionally set 4 cents higher and they will also increase by two cents to 74 cents per kilometre for the first 5,000 kilometres driven, and to 68 cents for each additional kilometre.

While the above information will be sufficient for most churches and ministries, additional details for specific situations including standby charges for the personal use of an employer provided vehicle, capital cost allowance, leasing costs, interest costs, etc. may be viewed in the news release on the Department of Finance Canada website at

https://www.canada.ca/en/department-finance/news/2023/12/government-of-canada-announces-2024-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html

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.

See https://www.canada.ca/content/dam/cra-arc/formspubs/pbg/t3010/t3010-23e.pdf

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