New Re-registration process

In November 2000, a Joint Regulatory Table (JRT) was created and was tasked to develop recommendations that would improve the legislative and regulatory environment in which the voluntary sector operates. Three years later in May 2003, the JRT released their report, Strengthening Canada's Charitable Sector: Regulatory Reform, which contained 75 recommendations on what could be done to improve the charities regulation in Canada.

Out of one of these recommendations (no.63), the decision was made to impose a $500.00 late filing penalty to charities applying for re-registration after revocation for failure to file their annual return (Information Return - form T3010). As per Subsection 188.1(6) of the Income Tax Act (the Act) the Minister may impose a sanction (i.e., a penalty) on a registered charity that does not comply with the provisions of the Act. A Canadian charity that fails to file an annual return is considered to be not complying with the Act and subject to a penalty.

As of September 1, 2006, organizations re-applying for registration as Canadian charities may be subject to a penalty depending upon their taxation year and when they received their Notice of Intention to revoke. To find out what you must submit, choose the situation below that applies to your organization:

Situation 1 - Taxation Year that pertains to the organization's revocation began on or before March 22, 2004 or Received Notice of Intent to Revoke before June 13, 2005.

Situation 2 - Taxation Year that pertains to the organization's revocation began on or before March 22, 2004 and Received a Notice of Intent to Revoke on or after June 13, 2005.

Situation 3 - Taxation Year that pertains to the organization's revocation began after March 22, 2004 and Received a Notice of Intent to Revoke on or after June 13, 2005.