An overview of how Canadian charities are required to account for generally in the T3010. It addresses specifically how compensation is reported and disclosed.
Excerpt on the matter of compensation:
"Charities must also report compensation information on Schedule 3 to the T3010 which includes the total number of full-time staff, total amount of staff compensation and the total amount paid to part-time staff.
As well, for the charity’s ten highest-compensated employees, charities must report the number of employees that fall within each compensation range as defined by CRA.
These ranges are: $1 – $39,999; $40,000 – $79,999; $80,000 - $119,999; $120,000 - $159,999; $160,000 - $199,999; $200,000 - $249,999; $250,000 - $299,999; $300,000 - $349,999; and $350,000 and above."