How to apply for re-registration

Organizations that have had their charitable registration revoked for more than four years cannot be re-registered. Instead, their applications will be treated as new applications. For more information, go to Applying for Registration.

Organizations that have had their charitable registration revoked for less than four years can apply to be re-registered. Before applying for re-registration, read What an organization should know about re-registration.

To apply for re-registration, complete Form T2050, Application to Register a Charity Under the Income Tax Act.

Follow the instructions in Guide T4063, Registering a Charity for Income Tax Purposes.

Mail your completed application to:

Charities Directorate
Canada Revenue Agency
Ottawa ON K1A 0L5

Is your application complete?

Every application for re-registration must be complete before we can review it. An incomplete application will be rejected and returned to the applicant. Before submitting an application for re-registration, carefully review it. Use the checklist below to make sure you have included all the required documents and that your application is complete.

Checklist - Re-registration

All the following documents must be sent to the Charities Directorate:

• A completed Form T2050, Application to Register a Charity Under the Income Tax Act, signed and dated by two of the organization's directors/trustees or like officials.

• In "Part 3 - Activities of the organization", a detailed description of activities for each stated purpose must be included. For more information, see Describing your activities.

• In "Part 4 - Financial Information of the organization", a proposed operating budget of revenue and expenditures covering a 12-month period must be completed along with a list of anticipated assets and liabilities.

• In "Part 5 - Information about the organization's officials", all the sections must be completed for each official, including the date of birth.

• A complete and legible paper copy of the organization's governing documents, which contain the purposes (objects) for which the organization has been established, and any amendments to the governing documents. For more information, see What is a governing document?

• Organizations that are incorporated

  • A certificate of good standing.

  • Incorporating documents such as articles of incorporation, letters patent, and memorandums of incorporation must contain the seal or stamp of the federal, provincial, or territorial authority. For important information, see Incorporation documents.

• Organizations established by a constitution or a trust

  • For re-registration purposes, the governing documents must contain at least the minimum requirements. See Constitutions and Trusts.

• Organizations that are internal divisions

  • Internal divisions must submit a letter of good standing from the head body.

• A copy of the most current bylaws, if applicable.

• If the bylaws do not bear a stamp from the incorporating authority, they should be signed by two officials of the organization. The effective date and the date that the two officials signed the bylaws must be included.

• Any missing information returns (Form T3010), applicable worksheets, and financial statements for all the fiscal periods preceding the application for re-registration.

• To make sure that the correct form is completed, see Versions of the T3010 Registered charity information return.

• The financial statements must consist of a statement of revenue and expenditures, as well as a statement of assets and liabilities (including any prepared notes).

Additional requirements:

To avoid having to pay revocation tax, a revoked charity must apply and be re-registered within one year from the date it was sent the notice of intention to revoke its registration. It must also pay the amounts below before the date that it is re-registered:

• A $500 late-filing penalty (if the charity was revoked for not filing its annual return - Form T3010)

  • A cheque payable to the Receiver General for Canada can be sent with the application for re-registration.

• All taxes, penalties, and interest owing under the Income Tax Act or the Excise Tax Act

  • To confirm any of these outstanding amounts, contact your tax services office.

Related topics

• Application review process

Related links

• Prior year return

References

• Summary Policy CSP-R24, Revocation Tax
• Guide RC4424, Completing the Tax Return Where Registration of a Charity is Revoked
• Guide T4063, Registering a Charity for Income Tax Purposes

Date modified:

2016-08-02