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Based on your answers, here is a tailored list of the documents you need to send with your Application to Register a Charity Under the Income Tax Act. This checklist also includes important information about activities your organization plans to carry on.

Unless otherwise indicated, please provide copies of the original documents with your application.

You indicated that your organization is an internal division of another registered charity.

An internal division of a registered charity does not have its own governing document, but instead operates under the governing document of its head body.

Required document:

  • Letter of good standing from your head body

For information about this letter, go to Head bodies and their internal divisions.

You have indicated that your organization is federally incorporated.

Required documents for organizations that have transitioned to the Canada Not-for-profit Corporations Act:

  • Certificate of Continuance issued by Innovation, Science and Economic Development Canada (previously Industry Canada)
  • Form 4031, Articles of Continuance (transition) including all amendments
  • Form 4002, Initial Registered Office Address and First Board of Directors including all amendments
  • Bylaws and all amendments if applicable
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your Articles of Continuance, also send us:

  • Certificate of Amendment issued by Innovation, Science and Economic Development Canada (previously Industry Canada) including the attachments outlining the amendments
  • Form 4004, Articles of Amendment (name change) if applicable

Required documents for newly formed organizations:

  • Certificate of Incorporation issued by Innovation, Science and Economic Development Canada (previously Industry Canada)
  • Form 4001, Articles of Incorporation, including all amendments
  • Form 4002, Initial Registered Office Address and First Board of Directors including all amendments
  • Bylaws and all amendments

If amendments were made to your articles of incorporation, also send us:

  • Certificate of Amendment issued by Innovation, Science and Economic Development Canada (previously Industry Canada)
  • Form 4004, Articles of Amendment

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Alberta under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the Corporate Registry
  • Application to form a society stamped by the Corporate Registry
  • Bylaws stamped by the Corporate Registry
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your bylaws or original Application to form a society, also send us:

  • Special resolution stamped by the Corporate Registry
  • Certificate of amendment (if your organization's name or purposes were amended)
  • Proof of filing (if your organization's bylaws were amended)

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Alberta under the Companies Act.

Required documents:

  • Certificate of incorporation issued by the Corporate Registry
  • Memorandum of association stamped by the Corporate Registry (this document includes the purposes and other necessary provisions)
  • Articles of association stamped by the Corporate Registry
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your original Memorandum of association or Articles of association, also send us:

  • Special resolution confirmed by a court order (for amendments to Memorandum of association)
  • Special resolution stamped by the Registrar (for amendments to Articles of association)
  • Certificate of amendment
  • Registration statement

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Alberta under the Religious Societies' Land Act.

Required documents:

  • Certificate of incorporation issued under the Religious Societies' Land Act
  • Declaration of incorporation stamped by the Corporate Registry
  • Affidavit verifying a religious society stamped by the Corporate Registry
  • Constitution/bylaws signed and dated by 3 members of your board – it does not need to be filed with the Registrar
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments have been made to any of the above documents, send us both the original and amended copies.

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in British Columbia under the Society Act.

British Columbia replaced the Society Act with the new Societies Act on November 28, 2016. Every pre-existing society was required to transition to the new act by November 28, 2018.

Required documents for organizations that transitioned from the old Society Act to the Societies Act:

  • Certificate of Incorporation, issued by the B.C. Registrar of Companies
  • Constitution and bylaws filed at the time of transition to the Societies Act and bearing a “Certified Copy” stamp from the Registrar of Companies
  • Statement of Directors and Registered Office bearing a “Certified Copy” stamp from the Registrar of Companies

If amendments were made to your constitution or bylaws, also send us:

  • Certificate of change of name (if applicable) bearing a “Certified Copy” stamp from the Registrar of Companies
  • Certified copy of the altered constitution bearing a “Certified Copy” stamp from the Registrar of Companies
  • Certified copy of the altered bylaws bearing a “Certified Copy” stamp from the Registrar of Companies

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in British Columbia under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the B.C. Registrar of Companies
  • Constitution filed at the time of incorporation and bearing a “Certified Copy” stamp from the Registrar of Companies
  • Bylaws filed at the time of incorporation and bearing a “Certified Copy” stamp from the Registrar of Companies
  • Statement of Directors and Registered Office bearing a “Certified Copy” stamp from the Registrar of Companies

If amendments were made to your constitution or bylaws, also send us:

  • Certificate of change of name (if applicable) bearing a “Certified Copy” stamp from the Registrar of Companies
  • Certified copy of the altered constitution bearing a “Certified Copy” stamp from the Registrar of Companies, or
  • Certified copy of the altered bylaws bearing a “Certified Copy” stamp from the Registrar of Companies

For more information, go to Incorporation documents.

Required documents for organizations that have transitioned from the old Society Act to the Societies Act:

  • Certificate of Incorporation issued by the B.C. Registrar of Companies
  • Constitution and bylaws filed at the time of transition to the Societies Act and bearing a “Certified Copy” stamp from the Registrar of Companies
  • Statement of Directors and Registered Office bearing a “Certified Copy” stamp from the Registrar of Companies

If amendments were made to your constitution or bylaws, also send us:

  • Certificate of change of name (if applicable) bearing a “Certified Copy” stamp from the Registrar of Companies
  • Certified copy of the altered constitution bearing a “Certified Copy” stamp from the Registrar of Companies
  • Certified copy of the altered bylaws bearing a “Certified Copy” stamp from the Registrar of Companies

You have indicated that your organization is incorporated in Manitoba under the Corporations Act.

Required documents:

  • Certificate of incorporation, stamped or digitally certified by the Director, Corporations Branch, Companies Office of Manitoba. This document is only required if the organization was incorporated on or after September 20, 2017.
  • Articles of incorporation (without share capital) - If the organization was incorporated before September 20, 2017, they should be stamped or digitally certified by the Director of the Corporations Branch, Companies Office of Manitoba.
  • Certificate of status or its equivalent if the organization was incorporated more than 5 years ago or is applying for re-registration

Note: Your organization must restrict its activities at Article 5 of the Articles of incorporation.

If amendments were made, also send us:

  • Certificate of amendment, stamped or digitally certified by the Director of the Corporations Branch, Companies Office of Manitoba. This document is only required if the amendment was dated on or after September 20, 2017.
  • Articles of amendment - If the amendment was dated before September 20, 2017, it should be stamped or digitally certified by the Director of the Corporations Branch, Companies Office of Manitoba.

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in New Brunswick under the Companies Act.

Required documents:

  • Letters patent issued by the Corporate Registry
  • Application for incorporation containing the purposes of your organization (this is normally attached to and forms part of the letters patent)
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration
  • Bylaws (if enacted) signed by at least two directors with an effective date

If amendments were made to your Letters patent, also send us:

  • Supplementary letters patent issued by the Corporate Registry

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Newfoundland and Labrador under the Corporations Act.

Required documents:

  • Certificate of incorporation signed by the Registry of Companies
  • Articles of incorporation stamped by the Registry of Companies
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration
  • Bylaws (if enacted) signed by at least two directors with an effective date

Note: Your organization must restrict its activities, in Schedule A at Article 4 (without share capital) or Article 6 (with share capital) of the Articles of incorporation.

If amendments were made to the Articles of incorporation, also send us:

  • Form 4, Articles of Amendment stamped by the Registry of Companies
  • Certificate of amendment signed by the Registry of Companies

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Northwest Territories under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the Registrar of Societies
  • Application for incorporation (including the constitution and bylaws) approved and registered by the Registrar of Societies
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your constitution or bylaws, also send us:

  • Certified copies of the resolution approved and registered by the Registrar of Societies

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Nova Scotia under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the Registrar of Joint Stock Companies
  • Memorandum of association stamped or digitally certified by the Registrar of Joint Stock Companies to be a true copy of the document filed in the Registrar's office
  • Bylaws stamped or digitally certified by the Registrar of Joint Stock Companies to be a true copy of the document filed in the Registrar's office
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to the memorandum of association, also send us:

  • Certificate of memorandum alteration issued by the Registrar of Joint Stock Companies
  • Special resolution certificate stamped or digitally certified by the Registrar of Joint Stock Companies to be a true copy of the document filed in the Registrar’s office
  • Amended memorandum including the amendments

If amendments were made to your bylaws, also send us:

  • Amended bylaws
  • Special resolution certificate stamped or digitally certified by the Registrar of Joint Stock Companies to be a true copy of the document filed in the Registrar's office

Note: If you amended your memorandum of association and your bylaws at the same time, the Registrar will issue only one special resolution certificate for both amendments.

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Nunavut under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the Registrar of Societies
  • Application for incorporation stamped by the Registrar of Societies
  • Constitution (this is part of the Application for incorporation)
  • Bylaws (these are part of the Application for incorporation)
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your constitution or bylaws, also send us:

  • Extraordinary resolution stamped by the Registrar of Societies
  • Certificate of alteration stating the type of amendment that has been made

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Ontario under the Corporations Act.

Required documents:

  • Application for incorporation of a corporation without share capital stamped with Letters patent by the Ministry of Public and Business Service Delivery, and all supporting documents (minimum of 4 pages, including the signature page)
  • Certificate of status or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration
  • Bylaws (if enacted) signed by at least two directors, with an effective date

If amendments were made to your letters patent, also send us:

  • Supplementary letters patent stamped by the Ministry of Public and Business Service Delivery, and all supporting documents (amendments including the signature page)

For more information, go to Incorporation documents.

If your organization transitioned from the Ontario Corporations Act to the Ontario Not-for-Profit Corporations Act (ONCA), send us:

  • Certificate of Amendment issued by the Ministry of Public and Business Service Delivery
  • Articles of Amendment stamped by the Ministry of Public and Business Service Delivery outlining the amendments
  • Certificate of Status or its equivalent if the organization was incorporated more than 5 years ago or is applying for re-registration

If you further amended your Articles of Incorporation, also send us:

  • Certificate of Amendment issued by the Ministry of Public and Business Service Delivery
  • Articles of Amendment stamped by the Ministry of Public and Business Service Delivery outlining the amendments
  • Bylaws (if enacted) signed by at least two directors with an effective date

You indicated that your organization is incorporated in Ontario under the Ontario Not-for-Profit Corporations Act.

Required documents:

  • Certificate of Incorporation issued by the Ministry of Public and Business Service Delivery
  • Articles of Incorporation stamped by the Ministry of Public and Business Service Delivery
  • Certificate of Status or its equivalent if the organization was incorporated more than 5 years ago or is applying for re-registration

If you further amended your Articles of Incorporation, also send us:

  • Certificate of Amendment issued by the Ministry of Public and Business Service Delivery
  • Articles of Amendment, stamped by the Ministry of Public and Business Service Delivery, outlining the amendments
  • Bylaws (if enacted) signed by at least two directors with an effective date

If your organization transitioned from the Ontario Corporations Act to the Ontario Not-for-Profit Corporations Act (ONCA), send us:

  • Certificate of Amendment issued by the Ministry of Public and Business Service Delivery
  • Articles of Amendment stamped by the Ministry of Public and Business Service Delivery outlining the amendments
  • Certificate of Status or its equivalent if the organization was incorporated more than 5 years ago or is applying for re-registration

If you further amended your Articles of Incorporation, also send us:

  • Certificate of Amendment issued by the Ministry of Public and Business Service Delivery
  • Articles of Amendment, stamped by the Ministry of Public and Business Service Delivery, outlining the amendments
  • Bylaws (if enacted) signed by at least two directors with an effective date

You have indicated that your organization is incorporated in Ontario under the Funeral, Burial and Cremation Services Act.

Required documents:

  • Bylaws certified by the Ministry of Public and Business Service Delivery containing a provision stating that:
    • The corporation shall be carried on without the purpose of gain for its members and any profits or other accretions to the corporation shall be used in promoting its purposes.

If your organization does not have bylaws, or if your bylaws do not include the provision shown above, include a resolution, dated and signed by at least 2 directors of your organization, containing the provision shown above.

In addition to your bylaws, send us one of the following:

  • Written order from the Ministry of Public and Business Service Delivery or his Deputy-Minister, approving the establishment of the Cemetery OR
  • Letter from the Ministry of Public and Business Service Delivery confirming that the cemetery complies with the terms of the Funeral, Burial and Cremation Services Act, 2002 of Ontario

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Ontario under the Historical Societies Act.

Required documents:

  • Letter from the Ministry of Public and Business Service Delivery providing the Ontario Corporation number
  • Letter from the Ontario Historical Society confirming the affiliation

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Prince Edward Island under the Companies Act.

Required documents:

  • Application for incorporation filed with the Consumer, Corporate and Insurance Division of the Department of Justice and Public Safety (the "Registry")
  • Letters patent
  • Memorandum of agreement signed and dated by two directors
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your original Application for incorporation or Memorandum of agreement, also send us:

  • Application for supplementary letters patent stamped by the office of the Registry
  • Supplementary letters patent stamped and dated by the office of the Registry
  • Application for change of name stamped and dated by the office of the Registry
  • Certificate of name change stamped and dated by the office of the Registry

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Quebec under the Religious Corporations Act.

Required documents:

  • Letters patent bearing the seal of the Registraire des entreprises and all other pages
  • Page 4 of the Letters patent stating the dissolution clause (if applicable)
  • Bylaws (Réglements généreaux) with an effective date, signed by at least 2 directors
  • Certificate of good standing (Certificat de conformité) or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to the Letters patent, also send us:

  • Application for supplementary letters patent/Resolution stating the amendments
  • Supplementary letters patent

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Quebec under the Loi sur les compagnies, Partie III.

Required documents:

  • Letters patent, bearing the seal of the Registraire des entreprises, and all other pages
  • Page 4 of the letters patent stating the dissolution clause (if applicable)
  • Bylaws (Réglements généreaux) if enacted, with an effective date, signed by at least 2 directors, if applicable
  • Certificate of good standing (Certificat de conformité) or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to the Letters patent, also send us:

  • Application for supplementary letters patent / Resolution stating the amendments
  • Supplementary letters patent

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Saskatchewan under the Non-profit Corporations Act, 1995.

Required documents:

  • Certificate of incorporation bearing the seal of the Office of the Director of Corporations, and stamped or digitally certified by Information Services Corporation on behalf of the Director of Corporations. If you were incorporated before 1982 under the now-repealed Societies Act, include copies of the original incorporation documents and the certificate of continuance
  • Articles of incorporation stamped or digitally certified by Information Services Corporation on behalf of the Saskatchewan Director of Corporations
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration, stamped or digitally certified by Information Services Corporation on behalf of the Saskatchewan Director of Corporations.
  • Bylaws (if enacted) signed by at least two directors or digitally certified by Information Services Corporation.

Note: Your organization must describe how it restricts its activities in the section addressing “Restrictions on business” in its Articles of Incorporation.

If amendments were made to your articles of incorporation (or articles of continuance), also send us:

  • Form 4, Articles of Amendment, stamped or digitally certified by the Corporate Registry
  • Certificate of amendment bearing the seal of the office of the Director of Corporate Registry

For more information, go to Incorporation documents.

You have indicated that your organization is incorporated in Yukon under the Societies Act.

Required documents:

  • Certificate of incorporation issued by the Registrar of Societies
  • Application for incorporation of a Society (including constitution) approved and registered by Registrar of Societies
  • Bylaws if not set out in Schedule A of the Application for Incorporation of a Society
  • Certificate of good standing or its equivalent if your organization was incorporated more than 5 years ago or is applying for re-registration

If amendments were made to your Application for incorporation of a Society or bylaws, also send us:

  • Special resolution approved and certified by the Registrar of Societies
  • Certificate of amendment (for name change only)

For more information, go to Incorporation documents.

You indicated that your organization is incorporated under an act not included in our list.

Required documents:

  • Any documents that govern your organization (for example, an act of Parliament) along with any applicable amendments and bylaws

For more information, go to Incorporation documents or contact the Charities Directorate.

You have indicated that your organization is governed by a constitution.

A governing document must show the purposes for which an organization is established and describe its structure and internal procedures.

Required documents:

  • Constitution along with any applicable amendments and bylaws

For more information, go to Constitutions.

You have indicated that your organization is governed by a trust.

A governing document must show the purposes for which an organization is established and describe its structure and internal procedures.

Required documents:

  • Trust document along with any applicable amendments

For more information, go to Trusts.

You have indicated that your organization is governed by a will.

In Quebec, a notarial will is registered with the Register of Testamentary Dispositions of the Chambre des notaires du Québec.

A notarized copy will bear the seal of the notary and the minute under which the will has been deposited. The notarial will take effect as soon as a death occurs and does not have to be probated in order to be valid.

Required documents:

  • Will
  • Certificate of appointment of estate trustee bearing the stamp of the Registrar
  • Letter signed by the current estate trustee confirming that the estate has been settled and that all other bequests have been paid and claims against the estate have been satisfied

You have indicated that your organization is governed by another type of document.

A governing document must show the purposes for which an organization is established and describe its structure and internal procedures.

Required documents:

  • Document that governs your organization (for example, an Act of Parliament) along with any applicable amendments and bylaws

You have indicated that you can describe all the activities (programs) of your organization in enough detail for the Charities Directorate to determine if they are charitable.

To qualify as a registered charity, an organization must show in its application that it devotes all of its resources (funds, personnel, and property) to charitable activities that directly further its charitable purposes. The purposes describe the aim or main intent of your organization. The activities describe how your organization will accomplish its purposes. It is your responsibility to show that your organization qualifies for charitable registration. If there is not enough detailed information regarding your organization’s activities (current or proposed) the Charities Directorate will not be able to make a decision and your organization will not be registered.

Required information:

  • In Section G, “Purposes and activities,” of your application, provide a detailed description of the activities that will achieve each of the formal purposes of your organization. Provide as much detailed information as possible about how each activity is carried out.

Required documents:

  • Attach minutes of meetings, newspaper articles, website information, videos, fundraising materials, pamphlets, brochures, and any other documents/media that will allow the Charities Directorate to determine if your activities are charitable (for example, selection criteria, books and records, pamphlets, or business plans).

For more information, go to Describing your activities.

You have indicated that you cannot describe all the activities (programs) of your organization in enough detail for the Charities Directorate to determine if they are charitable.

To qualify as a registered charity, an organization must show in its application that it devotes all of its resources (funds, personnel, and property) to charitable activities that directly further its charitable purposes. The purposes describe the aim or main intent of your organization. The activities describe how your organization will accomplish its purposes. It is your responsibility to show that your organization qualifies for charitable registration. If there is not enough detailed information regarding your organization’s activities (current or proposed) the Charities Directorate will not be able to make a decision and your organization will not be registered.

Required information:

  • In Section G, “Purposes and activities” of your application, provide a detailed description of the activities that will achieve each of your organization’s formal purposes. Provide as much detailed information as possible about how each activity is carried out.

Required documents:

  • Attach minutes of meetings, newspaper articles, website information, videos, fundraising materials, pamphlets, brochures, and any other documents/media that will allow the Charities Directorate to determine if your activities are charitable (for example, selection criteria, books and records, pamphlets, or business plans).

For more information, go to Describing your activities.

You have indicated that your organization’s programs are or will be carried out with another organization, partner, or intermediary.

A registered charity must direct and control the use of its resources when carrying out activities through another organization or individual inside or outside Canada. The Charities Directorate recommends creating a written agreement with any intermediary that describes who will manage and carry on your programs and how you will oversee them.

Required information:

  • In Section G - Purposes and activities of the Application to register a charity under the Income Tax Act, clearly describe the work arrangements and detail how your organization will maintain direction and control over its resources. Also, provide the names and contact information of the organizations or individuals your organization will work with.

Required documents:

  • Provide any current or proposed written agreements

For more information, see CG-004, Using an intermediary to carry out a charity’s activities within Canada.

You have indicated that your organization currently carries on or plans to carry on activities outside Canada.

Required information:

  • In Section G – Purposes and activities of the Application to register a charity under the Income Tax Act, provide a detailed description of the activities that will be carried on outside Canada, and detail how your organization will maintain direction and control over the resources it uses outside Canada. Give as much detailed information as possible including the specific location of the activity.

Required documents:

  • Attach written agreements, minutes of meetings, newspaper articles, website information, videos, fundraising materials, pamphlets, brochures, and any other documents/media that will allow the Charities Directorate to determine if your activities are charitable. Make sure to describe who will manage and carry on your programs and how you will oversee them (for example, selection criteria, books and records, pamphlets, or business plans).

For more information, go to Describing your activities and Guidance CG-002, Canadian registered charities carrying on activities outside Canada.

You have indicated that your organization will receive funds or generate income through various activities.

Registered charities often depend on donations to carry on their charitable activities. This means that a portion of their resources will be used for fundraising to support their charitable work. Registered charities need to be transparent and conduct their fundraising within acceptable limits. For more information, see CG-013, Fundraising by registered charities.

A charity may carry on related business activities that promote its charitable purposes. The term related business means a business that is linked and subordinate to the charity's charitable purpose(s); or is unrelated to the charity's purpose(s) but run substantially (90%) by volunteers.

For more information see Policy Statement CPS-019, What is a related business?

Required information:

  • In Section H – Gifts and other income generating activities of the Application to register a charity under the Income Tax Act, provide a detailed description of each activity, including what will be done and when and how often it will take place. Exclude activities that directly further charitable purposes (described in the “Purposes and Activities” section of the Application to register). Provide this information for the next fiscal year (covering a 12 month period).
  • Indicate the percentage of the people involved in this activity that are not compensated (such as volunteers, coop students).

Required documents:

  • Provide any supporting documents including any minutes of meetings, newspaper articles, website information, videos, fundraising materials, pamphlets, brochures, and any other documents/media.

You have indicated that your organization has hired or plans to hire a fundraising company or third party from outside your organization.

Required documents:

  • Any current or proposed contracts showing the name of the fundraiser, the terms of payment, and the amount of compensation

For more information, see CPC-026, Third party fundraisers.

You have indicated that your organization currently owns or plans to own real property (land or building).

If your organization is currently governed by a constitution, you may need to incorporate or have the property held by a trust. You should get legal advice before acquiring any real property.

Required document:

  • In the Real Property section of the Application to register a charity under the Income Tax Act, give the address (including the country) and a description of the current property and title-holder arrangements, and/or proposed title-holder arrangements for any future property.

You have indicated that your organization currently does not own or plan to own real property (land or building).

If you later decide to own property and your organization is governed by a constitution, you may need to incorporate or have the property held by a trust. You should get legal advice before acquiring any real property.

You have indicated that your organization has been in operation for more than one year.

Required information:

  • In Section K, “Financial information,” of your application, include a proposed budget covering a 12-month period, no matter how long you have been in operation. You must clearly show actual or anticipated revenue, expenditures (including expenditures on charitable activities, management and administration), assets and liabilities.

Required documents:

  • Your organization’s most recent financial statements

For more information, go to Financial statements.

You have indicated that your organization has not been in operation for more than one year.

Required information:

  • In Section K – Financial information of the Application to register a charity under the Income Tax Act, a proposed budget covering a twelve month period, no matter how long you have been in operation. You must clearly show actual and/or anticipated revenue, expenditures (including expenditures on charitable activities, management and administration), assets and liabilities.

For more information, go to Financial statements.

You have indicated that your organization is re-applying after losing its charitable registration.

All applications for re-registration must go through the complete application review process and meet all current legislative and common law requirements. If an organization’s charitable registration has been revoked, it cannot issue donation receipts while its application for re-registration is under review. In certain circumstances, additional documents may be required.

Required documents:

  • A cheque for $500 payable to the Receiver General of Canada. On the cheque’s memo line, it should indicate Account 309 and the 15-digit BN, including the RR program account (only if your organization’s registration was revoked for not filing its Form T3010, Registered Charity Information Return. If you are re-applying online, you must include an attachment showing proof that the cheque was sent.
  • All missing T3010 Registered Charity Information Returns including financial statements (only if your organization was revoked within the past 4 years)

For more information, go to Re-registration.

You have indicated that you will have an authorized representative for your organization.

Required documents:

You have indicated that you will not have an authorized representative for your organization.

If you later decide to add an authorized representative to your file, go to Representative authorization.

Important messages

Note

If you need more space while completing the Application to register a charity under the Income Tax Act, include additional pages as needed. If you need more space for Part 5, Information about the organization's officials, photocopy this part and include additional pages as needed.

  • Is another organization currently issuing receipts on your behalf? Caution: A registered charity cannot lend its registration number to another organization for receipting purposes. A charity that lends its registration number risks losing its charitable registration.

Common errors which will cause your application to be considered incomplete:

  • missing dates of birth for directors, trustees and like officials in the Directors, trustees, and like officials of the Application for Registration
  • insufficient description of activities in the Purposes and Activities section of the Application for Registration
  • missing required governing documents
  • missing application pages
  • missing signatures and dates on documents
  • missing budget information
  • missing required documents

To avoid delays, we recommend that you use My Business Account to submit your application. This will ensure that you include all information and documents needed to process your application.

To continue with the application, go to Submit your application.

If you cannot apply through My Business Account, contact the Charities Directorate.

This checklist is for your use only. Do not send it to the Charities Directorate with your application form.

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