All charities issuing donations receipts in Québec must be registered as a charity in Québec by Revenu Québec. Québec donation receipts must include the Québec registration number in order for the Québec taxpayers to claim a charitable credit (individuals) or a deduction (corporations). For federal tax benefits, a charity must be registered also with the Canada Revenue Agency (CRA).
To have its Québec registration approved, a charity must send a duly completed From TP 985.5v, along with a copy of the CRA’s notification of registration within thirty (30) days after the CRA confirms the charity’s registration. The charity will be deemed registered in Québec the day the CRA registered it as a charity. Subject to the power of Revenu Québec to refuse registration, a charity registered with Revenu Canada should expect to be similarly registered with Revenu Québec.
In our experience, CRA seems to have adopted an administratively flexible policy regarding the requirement that a charity registered with the CRA must apply for Québec registration within thirty (30) days. We also note that charities registered federally before March 8, 1989 need only send in their CRA registration number to Revenu Québec to become registered.
Annually, a registered charity in Québec must file an information return (Form TP-985.22-v). If such return is not filed or is filed more than six months after the end of the fiscal period, then Revenu Québec may revoke an organization’s registration. In certain cases, Revenu Québec may impose intermediate sanctions including the suspension of the right to issue official receipts.