New Re-registration process - 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.

Requirements under the Income Tax Act (the Act)

(1) The organization is required to meet Subsection 188(2.1)(b) of the Act:

The charity has, before the time that the Minister has so registered the charity,

(2) Must meet Subsection 188.1(6) of the Act:

Every registered charity that fails to file a return for a taxation year as and when required by subsection 149.1(14) is liable to a penalty equal to $500.

What documents must my organization submit?

Information Returns

• Any missing Registered Charity Information Returns (Form T3010) and financial statements for the four fiscal periods preceding the application for re-registration.

Form T2050

• A complete Application to Register a Charity under the Income Tax Act (Form T2050).
• Governing Document: Every registered charity (other than an internal division of an existing registered charity) must be legally established by a governing document, e.g., letters patent, articles of incorporation, trust deed, or constitution.
• Please see Registering a Charity for Income Tax Purposes (Guide T4063) for assistance in completing Form T2050 and for a detailed breakdown of what governing document is required.

$500 Late Filing Penalty

• Please include a cheque or money order payable to the Receiver General for Canada in the amount of $500.00.

What other obligations must my organization meet to qualify for re-registration?

Amounts owing under the Income Tax Act or Excise Tax Act

• Re-registration applicants must pay all amounts, each of which is an amount for which the charity is liable under the Income Tax Act (other than subsection 188(1.1)) or the Excise Tax Act in respect of taxes, penalties, and interest.
• For assistance in determining any of the above outstanding amounts please contact your local tax services office.

Note:
Organizations seeking re-registration are treated in the same way as new, first time applications. When applying for re-registration organizations must meet all the current legislative requirements. Statute law, common law and administrative policies concerning charities change over time, therefore, an organization that qualified for registration several years ago may not qualify today, or may have to make changes to its objects and activities.