Apply to register your revoked charity

Your organization was revoked for not filing a T3010—and it's been less than four years
How to calculate the time elapsed

You can apply for registration, and your registration may be granted retroactively.

1. Reopen your closed account

   Contact the Charities Directorate to reopen your Registered Charity (RR) account. Keep in mind that only authorized people, such as directors, trustees and like officials or other authorized representatives can reopen this account.

   Do not create a new Registered Charity (RR) account to register your revoked charity. We will not process an application submitted by a revoked charity under a new account if there are any unpaid taxes or penalties under the old account.

2. Send us all outstanding T3010 returns

   You must send us a complete T3010 return, including financial statements, for each fiscal period where the return is due. This includes the fiscal period during which your registration was revoked for failure to file.

   If a fiscal period is missing in your CRA account

   If you’re trying to file an outstanding T3010 return for a fiscal period that has already ended but doesn’t appear under “File a return” in your charity’s CRA account, attach a completed T3010 return (PDF), with all worksheets and financial statements, in your application for registration.

   Find out what documents are required for a complete T3010 return: Before you file - Filing a Registered Charity Information Return (T3010).

3. Pay the $500 late-filing penalty

   In addition to your application, you must send a $500 cheque, payable to the Receiver General for Canada. In your cheque, write:

   • your business number
   • the four-digit RR account identifier
   • “Account 309” in the memo field
   If you are submitting your application online

   Take a photo of the cheque and upload it in your application, then send the $500 cheque to:

   Canada Revenue Agency
   PO Box 3800 Station A
   Sudbury ON P3A 0C3

   If you are submitting your application by mail

   We strongly encourage you to apply online

   We are transitioning to a more accessible and digital-by-default environment, in line with the Government of Canada’s Digital Standards.

   We recommend that you apply online. This helps you avoid mail and processing delays, and can reduce your risk of making errors.

   Attach the $500 cheque to the application and send it to:

   Charities Directorate
   Canada Revenue Agency
   Ottawa ON K1A 0L5

4. Review your governing documents

   As part of your application, make sure your governing documents are current and complete. Also include any amendments to these documents.

   If you fail to submit complete governing documents, your application will be incomplete. We will not process your application until this is resolved.

   See additional considerations:

   If your organization is incorporated

   • Your organization’s corporate status must be active: You must provide recent documentation to show this (such as a Certificate of Status or its equivalent, issued in the 12 months prior to your application).
   • If your organization lost its corporate status: Your organization must have its corporate status revived by the relevant provincial or federal registrar or department before applying for registration.
   • If your incorporation documents were issued several years ago: Your incorporation documents may have a different title, appearance or contents from those that were issued recently. If there are discrepancies between your documents and those listed on our governing document checklist, or if you are unsure whether they are complete, contact the Charities Directorate.
     • If you no longer have your governing documents, you must obtain new copies. You can do so by contacting the relevant provincial or federal registrar.
   If your organization is an internal division

   • Your organization must provide a recent letter of good standing from its head body containing all necessary elements.
   • If your organization’s program account ends with RR0001, your organization may not be an internal division and a letter of good standing may not be sufficient. Contact the Charities Directorate for information on the documents you will need to provide.

5. Review other considerations

   Additionally:

   • Your application for registration will follow our standard review process.
   • Your organization must comply with all current legislative and administrative requirements. If your organization’s purposes, activities, or administrative practices have changed since it was registered, it may no longer qualify for registration if they do not meet current legislative requirements.
   • Your organization may still be subject to other taxes and penalties.

Submit your application

Your organization was revoked for not filing a T3010—and it's been more than four years
How to calculate the time elapsed

Your organization is not eligible for retroactive registration. You are not required to file T3010 returns for the time period during which your organization was revoked.

You will need to apply to become a registered charity, and your application will be processed as if your organization was never registered.

1. Reopen your closed account

   Contact the Charities Directorate to reopen your Registered Charity (RR) account. Keep in mind that only authorized people, such as directors, trustees and like officials or other authorized representatives can reopen this account.

   Do not create a new Registered Charity (RR) account to register your revoked charity. We will not process an application submitted by a revoked charity under a new account if there are any unpaid taxes or penalties under the old account.

2. Pay the $500 late-filing penalty (if applicable)

   If your organization was revoked for not filing the T3010 return on or after March 22, 2004, you must send a $500 cheque, payable to the Receiver General for Canada, with the application. In your cheque, write:

   • your business number
   • the four-digit RR account identifier
   • “Account 309” in the memo field
   If you are submitting your application online

   Take a photo of the cheque and upload it in your application, then send the $500 cheque to:

   Canada Revenue Agency
   PO Box 3800 Station A
   Sudbury ON P3A 0C3

   If you are submitting your application by mail

   We strongly encourage you to apply online

   We are transitioning to a more accessible and digital-by-default environment, in line with the Government of Canada’s Digital Standards.

   We recommend that you apply online. This helps you avoid mail and processing delays, and can reduce your risk of making errors.

   Attach the $500 cheque to the application and send it to:

   Charities Directorate
   Canada Revenue Agency
   Ottawa ON K1A 0L5

3. Review your governing documents

   As part of your application, make sure your governing documents are current and complete. Also include any amendments to these documents.

   If you fail to submit complete governing documents, your application will be incomplete. We will not process your application until this is resolved.

   See additional considerations:

   If your organization is incorporated

   • Your organization’s corporate status must be active: You must provide recent documentation to show this (such as a Certificate of Status or its equivalent, issued in the 12 months prior to your application).
   • If your organization lost its corporate status: Your organization must have its corporate status revived by the relevant provincial or federal registrar or department before applying for registration.
   • If your incorporation documents were issued several years ago: Your incorporation documents may have a different title, appearance or contents from those that were issued recently. If there are discrepancies between your documents and those listed on our governing document checklist, or if you are unsure whether they are complete, contact the Charities Directorate.
     • If you no longer have your governing documents, you must obtain new copies. You can do so by contacting the relevant provincial or federal registrar.
   If your organization is an internal division

   • Your organization must provide a recent letter of good standing from its head body containing all necessary elements.
   • If your organization’s program account ends with RR0001, your organization may not be an internal division and a letter of good standing may not be sufficient. Contact the Charities Directorate for information on the documents you will need to provide.

4. Review other considerations

   Additionally:

   • Your application for registration will follow our standard review process.
   • Your organization must comply with all current legislative and administrative requirements. If your organization’s purposes, activities, or administrative practices have changed since it was registered, it may no longer qualify for registration if they do not meet current legislative requirements.
   • Your organization may still be subject to other taxes and penalties.

Submit your application

Your organization was revoked for any reason other than failing to file a T3010

Your organization is not eligible for retroactive registration if it was revoked for any other reason, such as voluntary revocation or revocation as a result of an audit.

You will need to apply to become a registered charity. Additionally:

• You are not required to file T3010 returns for the time period during which your organization was revoked.
• You are not required to pay the $500 late-filing penalty.

1. Reopen your closed account

   Contact the Charities Directorate to reopen your Registered Charity (RR) account. Keep in mind that only authorized people, such as directors, trustees and like officials or other authorized representatives can reopen this account.

   Do not create a new Registered Charity (RR) account to register your revoked charity. We will not process an application submitted by a revoked charity under a new account if there are any unpaid taxes or penalties under the old account.

2. Review your governing documents

   As part of your application, make sure your governing documents are current and complete. Also include any amendments to these documents.

   If you fail to submit complete governing documents, your application will be incomplete. We will not process your application until this is resolved.

   See additional considerations:

   If your organization is incorporated

   • Your organization’s corporate status must be active: You must provide recent documentation to show this (such as a Certificate of Status or its equivalent, issued in the 12 months prior to your application).
   • If your organization lost its corporate status: Your organization must have its corporate status revived by the relevant provincial or federal registrar or department before applying for registration.
   • If your incorporation documents were issued several years ago: Your incorporation documents may have a different title, appearance or contents from those that were issued recently. If there are discrepancies between your documents and those listed on our governing document checklist, or if you are unsure whether they are complete, contact the Charities Directorate.
     • If you no longer have your governing documents, you must obtain new copies. You can do so by contacting the relevant provincial or federal registrar.
   If your organization is an internal division

   • Your organization must provide a recent letter of good standing from its head body containing all necessary elements.
   • If your organization’s program account ends with RR0001, your organization may not be an internal division and a letter of good standing may not be sufficient. Contact the Charities Directorate for information on the documents you will need to provide.

3. Review other considerations

   Additionally:

   • Your application for registration will follow our standard review process.
   • Your organization must comply with all current legislative and administrative requirements. If your organization’s purposes, activities, or administrative practices have changed since it was registered, it may no longer qualify for registration if they do not meet current legislative requirements.
   • Your organization may still be subject to other taxes and penalties.
   • If your charity’s registration has been revoked, you cannot bypass the registration process by taking over the activities of another registered charity.
   If your organization was revoked following an audit

   If your organization was revoked for a serious case of non-compliance, the following people are considered ineligible individuals for five years from the date of revocation:

   • directors, trustees, officers, and like officials of your organization during the time period covered by the audit that led to the revocation
   • any individual who controlled or managed, directly or indirectly, in any manner, your organization during the time period covered by the audit that led to the revocation
   • any promoter of a tax shelter where your organization’s participation in this tax shelter was a reason for its revocation

   We may deny your application if any ineligible individual:

   • makes an application for registration on your organization’s behalf
   • is a director, trustee, officer, or like official of your organization
   • controls or manages your organization in any manner
   If your organization was revoked following proceedings under the Charities Registration (Security Information) Act

   See definition: Charities Registration (Security Information) Act.

   You can apply for registration after either the end of the seven year period the certificate is effective or the date your certificate is cancelled following your application for a review to the Minister of Public Safety and Emergency Preparedness.

   We may deny your application if any ineligible individuals:

   • makes an application for registration on your organization’s behalf
   • is a director, trustee, officer, or like official of your organization
   • controls or manages your organization in any manner

Submit your application