Apply for re-registration
Less than 4 years?
Have you been revoked for less than four years?
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.
- A charity that has been revoked cannot issue donation receipts while their application for re-registration is under review.
- 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 purposes 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.
If your organization applies for re-registration:
- it is still liable for the revocation tax unless it applies for and is re-registered within one year from the date we sent the notice of intention to revoke its registration
- it is required to pay all taxes, penalties, and interest that it owes on time under the Income Tax Act or the Excise Tax Act before the re-registration date
- 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.
- it must pay a $500 late-filing penalty (if the charity was revoked for not filing its annual return - Form T3010)
- it must send a cheque payable to the Receiver General for Canada with the application for re-registration. To help process the payment, write the organization’s business number (including the 4-digit RR account identifier) as well as Account 309 on the memo field of your cheque
If you are submitting an online application, upload proof of payment (we recommend uploading a scanned copy of the cheque as an attachment) and send the $500 cheque to:
Canada Revenue Agency
PO Box 3800 STN A
Sudbury ON P3A 0C3
If you are submitting a paper application, attach the cheque to the application form and send it to:
Canada Revenue Agency
Ottawa ON K1A 0L5
For information about the circumstances that may warrant relief and how your organization can submit a request, see Cancel or waive penalties or interest.
Be sure to keep copies of everything sent to the Canada Revenue Agency for your own records.
If you would like to proceed with your application to re-register, go to Apply for registration for additional information you should know before submitting an application.
More than 4 years?
Have you been revoked for more than four years?
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 Apply to become a registered charity.
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