Section excerpt from the Government of Canada's page Completing the Registered Charity Information Return
Schedule 3, Compensation
Compensation includes all forms of salaries, wages, commissions, bonuses, fees, and honoraria, plus the value of taxable and non-taxable benefits paid by a charity to its employees. Compensation generally includes all amounts that form part of an employee’s gross income from employment, plus the charity’s contributions to the employee’s pension, medical or insurance plan, employer Canada Pension Plan/Quebec Pension Plan and employment insurance contributions, and workers’ compensation premiums.
Do not include reimbursements for expenses incurred while working for the charity, such as travel claims.
1(a) – Line 300 – Enter the number of permanent, full-time, directly compensated positions the charity had in the fiscal period. The number should represent the usual number of positions the charity compensated during the fiscal period, including managerial positions.
1(b) – Lines 305 – 345 – For the ten highest directly compensated positions during the fiscal period, enter the number of positions falling within each compensation category, regardless of the type of work done.
2(a) – Line 370 – Enter the number of part-time or part-year (for example, seasonal) employees the charity directly compensated during the fiscal period.
2(b) – Line 380 – If applicable, enter the charity’s total expenditure on compensation for part-time and part-year employees in the fiscal period.
3 – Line 390 – Enter the charity’s total expenditure for all compensation in the fiscal period.
- Declaring compensation