What an organization should know about 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 and should be aware of the following:

• All applications for re-registration must go through the complete application review process. For more information, see How to apply for re-registration.

• Before an organization can be re-registered, it is required to file all missing Registered Charity Information Returns (Form T3010) and financial statements for all the fiscal periods preceding the application for re-registration.

• An organization must meet all the current legislative and administrative requirements. Statute law, common law, and administrative policies concerning charities change over time. Therefore, if an organization qualified for registration several years ago, it may not qualify today, or it may have to make changes to its objects and/or activities.

• An organization that lost its registration following proceedings under the Charities Registration (Security Information) Act, may apply for re-registration as a charity if it can demonstrate that there has been a material change in the circumstances that caused it to lose its registration. Otherwise, the organization may re-apply seven years after the date that a Federal Court judge upholds a joint certificate issued by the Minister of Public Safety and Emergency Preparedness and the Minister of National Revenue.

• A revoked charity that applies for re-registration is still liable for the revocation tax unless it meets all the following conditions:

  • it applies for and is re-registered within one year from the date we sent the notice of intention to revoke its registration;

  • it has paid all taxes, penalties, and interest that it owes under the Income Tax Act or the Excise Tax Act before the re-registration date; and

  • it has filed all missing information returns (Form T3010) and financial statements before the re-registration date.

An organization that lost its registration because it did not file its annual information return (Form T3010) must also pay a late-filing penalty of $500.

To confirm any outstanding amounts under the Income Tax Act call 1-800-959-8281, for amounts under the Excise Tax Act call 1-800-959-5525.

Related topics

• How to apply for re-registration

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:

2011-03-24