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Have you been revoked for less than four years?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  • A charity that has been revoked cannot issue donation receipts while their application for re-registration is under review.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.
  • 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
    • it has filed all missing information returns (Form T3010) and financial statements before the re-registration date

Additional requirements

To avoid having to pay revocation tax, a revoked charity must apply and be re-registered within one year from the date it was sent the notice of intention to revoke its registration. It must also pay the amounts below before the date that it is re-registered:

  • A $500 late-filing penalty (if the charity was revoked for not filing its annual return - Form T3010)
    • A cheque payable to the Receiver General for Canada can be sent with the application for re-registration. See Cancel or waive penalties or interest for information about the circumstances that may warrant relief and how an organization can submit a request.
       
  • All taxes, penalties, and interest owing under the Income Tax Act or the Excise Tax Act
    • 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.

Note

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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