The Canada Revenue Agency’s (CRA) is instituting a new online service for all registered charities to:
- file their information returns
- update and manage account information
- check file status
- receive and manage correspondence online
Charities will be able to access these services through the CRA’s My Business Account portal. The My BA requires each charity to have their own unique Business Number (BN) to access these services. As a result, new BN‘s will be created and issued for all internal divisions that currently share a common BN with their head body. Letters will be automatically sent to each impacted charity, providing them with their new individual number and a Business Number Summary. This summary will show details about all CRA program accounts.
Questions and answers
When will my BN change?
All internal divisions will start to receive their new BN‘s by mail starting fall 2017 and continuing until October 2018.
Do I have to do anything to get my new number?
No. Impacted charities will automatically receive a letter listing the Business Summary of all their updated accounts, including the new number.
Will this affect my registration, registration requirements, or legal structure?
No, it should not have an impact on your registration or requirements. The steps and requirements for registration will remain the same. For further information about registration requirements see our new guidance CG-028, Head bodies and their internal divisions.
If the charity made changes to the way it was legally established, such as becoming incorporated, it must also provide the Charities Directorate with a copy of its new governing document. For more information go to Changing a charity’s legal status.
Will I need to make any changes to my governing documents?
No, you should not need to make any changes to your governing documents if you have not made any changes to the way the charity was legally established.
When do I start using my new number?
As soon as you receive notification from the CRA, you must start using your new BN.
What information do I need to change on my official donation tax receipts?
You will need to change the BN to the new one. However, if you have pre-printed receipts, you can cross out the old number and write in the new one. When you order new ones, make sure to update them with your new number.
What will happen to receipts that have already been issued with the old number?
The receipts that were issued up until the date of the new BN will be accepted. Be sure to use your new BN on all future receipts.
Will this change the way I file my T-3010?
Yes, but the only change will be that you will now be filing using your new BN.
Will I have to file my T-3010 with both BN‘s?
No. You will file a 12 month return and use only the new BN number.
Will I have to file two returns one for the start of my fiscal year up to the date of the new BN and the other from the date of the new BN to the end of my fiscal year?
No. You will not need to file a transitional or short return, you will continue to file a full 12 month return using the new BN provided.
What effects will this have on my other program accounts?
Your other program accounts should not be affected. With the letter notifying you of your new business number, you will find a Business Number Summary that will list all of your accounts. You can review it to confirm the status of your other accounts. If there are any errors you can make changes on the summary and return it to the CRA for action.