Caution: Lending registration numbers
Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name and number and must account for the corresponding donations on its annual information return. A charity that lends its registration number risks losing its charitable registration.
The nine-digit business number is unique and identifies your organization. It stays the same no matter how many or what type of CRA accounts you have.
The two letters RR identify the type of account as a registered charity.
The last four digits make it possible to distinguish between same program accounts, such as internal divisions.
The charity's registration number must be written in full on all official donation receipts and must include the business number, the proper program identifier (RR), and the reference number.
Other program identifiers:
- RT - goods and services tax/harmonized sales tax
- RP - payroll deductions
- RC - corporate income tax
- RM - import-export
Under what circumstances may a new registration number be issued?
- If a registered charity incorporates or changes its corporate status.
- If a registered charity consolidates, merges, or amalgamates with another charity.
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