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Published | Category : Income tax - businesses

Simplification of the Registration Procedure for Charities

Tax regulations provide that, subject to the Minister's power to refuse or revoke a registration or modify a designation, any charitable organization, private foundation or public foundation that is registered as such under the Income Tax Act is deemed to be registered as such with the Minister, where the organization or foundation has provided to the Minister, within 30 days of its registration under federal tax legislation, a certified copy of the supporting documents filed with its application for registration and reasonable proof of registration.

Tax regulations will be amended to stipulate that, subject to the Minister's power to refuse, cancel, or revoke a registration or modify a designation, a charitable organization, a private foundation, a public foundation or a division (branch, section, parish, congregation or other division) of such an organization or foundation that is registered as a charitable organization, a private foundation or a public foundation under federal tax legislation will also be deemed registered as such with the Minister.

This amendment is effective January 1, 2016.

In addition, donations made before January 1, 2016, to an organization that, at the time of the donation, was a registered charity under federal tax legislation will be, for the purposes of the deduction for donations and gifts or the tax credit for donations and gifts provided for under the Québec income tax system, deemed to have been made to a registered charity, unless, at that time, the Minister had refused to register it as a charitable organization, private foundation or public foundation or had cancelled or revoked its registration.

For more information, see pages A.105 and A.106 of the document entitled Additional Information 2016-2017 (PDF – 2.88 MB), published by the Ministère des Finances.

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