How to Keep the CRA Informed of Changes to Your Registered Charity

TL;DR: A registered charity must promptly tell the CRA Charities Directorate when it changes its name, address, governing documents, purposes or activities, and must get the Directorate's permission before changing its fiscal year-end. The CRA no longer pre-approves new purposes or activities, and since April 1, 2026 it no longer accepts faxes: submit changes through your charity's CRA business account or by signed letter to the Charities Directorate, Ottawa ON K1A 0L5.

Your board just voted to rename the charity, move offices, or update its objects. The next question is whether you tell the CRA or ask the CRA. This guide answers that for each common change and shows how to file it.

The Charities Directorate is the part of the Canada Revenue Agency (CRA) that registers and oversees charities. Your governing document is the legal document that creates your charity, such as letters patent, articles of incorporation, a constitution, or a trust deed.

Which changes do we report, and which need CRA approval first?

Most changes are "tell" changes: you make the change, then report it. Only a fiscal year-end change requires prior permission. Re-designation and a disbursement quota reduction are applications the CRA decides.

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How do we submit changes to the CRA now?

Submit changes through your charity's CRA business account. Sign in to My Business Account (or Represent a Client if a lawyer or accountant files for you), open the charity's RR account, and choose "Update registered charity or RCAAA information." Pick the type of change and upload any documents.

Mail still works for most changes. Send a dated letter signed by a director, trustee or other authorized representative, with the charity's name and registration number, to the Charities Directorate, Canada Revenue Agency, Ottawa ON K1A 0L5. The CRA retired the Charities Directorate fax line on April 1, 2026, so faxes are not received. If your charity is still setting up online access, the CRA Digital Concierge offers free one-on-one phone help.

How do we update our address or contact details?

Report contact changes promptly, online or by signed letter. In your CRA account, use "Change public information" for phone, website and email, and "Manage address" for addresses. You can also update the physical address and books-and-records address on your annual T3010 return. Then check your charity's entry in the CRA List of charities to confirm the change.

When can we issue receipts under our new name?

Issue receipts in the new name only after it appears in the CRA List of charities. Under Income Tax Regulations s. 3501(1), a receipt must show the charity's name as recorded with the CRA. Receipts with incorrect information carry a penalty of 5% of the eligible amount, rising to 10% for a repeat within five years (ITA s. 188.1(7)–(8)). See our charitable receipting guidelines for every element a valid receipt must show.

To report the name change, send the amended governing document. Incorporated charities send the amendment stamped or signed by the incorporating authority, such as articles of amendment or supplementary letters patent. Constitution-based charities send the amended constitution signed by three directors, with the effective date.

Do we need CRA approval to change our purposes or activities?

No. The Charities Directorate no longer pre-approves changes to a charity's purposes or activities. Your board is responsible for confirming that new purposes and activities are charitable at law before adopting them. Get legal advice first, because non-charitable purposes or activities put your registration at risk.

After the board formally adopts new purposes, send the CRA a certified copy of the amended governing document and a revised statement of activities. For new activities alone, send a description of them. The CRA may review the change later and contact you if it has concerns.

How do we change our fiscal year-end?

Ask the Charities Directorate for permission before you change it. A charity must get approval because the change affects its filing deadlines. Your request must state the new year-end and the proposed effective year.

The change creates a transition period, a short fiscal period of less than 12 months that bridges the old and new year-ends. You must file a separate, complete T3010 for that period. If your governing document states the year-end, amend it and send the CRA a certified copy. See our guide on changing a charity's fiscal period end.

How do we change our charity's designation?

Apply on Form T2095, Registered Charities: Application for Re-designation. Every charity is designated as a charitable organization, a public foundation, or a private foundation, and the designation sets rules on control, funding and activities. Under ITA s. 149.1(6.3), the CRA can change your designation on application.

Include an updated list of directors showing any non-arm's length relationships. State whether more than 50% of your capital came from one person or a related group, and disclose any non-arm's length ties between those donors and your directors. The CRA's Change organization's designation page lists the full requirements.

Can we still ask the CRA for permission to accumulate funds?

No. As of January 1, 2023, the CRA no longer reviews or grants requests to accumulate property. Approvals granted before then last only until their approved period ends.

If your charity cannot meet its disbursement quota (the minimum it must spend each year on charitable activities or gifts to qualified donees), apply for a disbursement quota reduction on Form T2094 under ITA s. 149.1(5). The quota is 3.5% of the average value of property not used in charitable activities or administration, up to $1 million, and 5% on the portion above $1 million (ITA s. 149.1(1)). The CRA approves a reduction only when the shortfall came from circumstances beyond your control and you have used other options, such as carrying excess spending forward or back. Learn what happens if a charity fails to meet its disbursement quota.

How do we close our charity properly?

Ask the CRA for voluntary revocation, meaning the charity requests that the CRA cancel its registration (ITA s. 168(1)(a)). The CRA confirms in writing, then sends Form T2051A, Notice of Intention to Revoke Registration, about two weeks before the revocation date. Voluntary revocation cannot be used to avoid an ongoing CRA compliance action.

Within one year of the T2051A, file Form T2046 and a T3010 for the same period. The T2046 calculates the revocation tax (ITA s. 188(1)), which equals the charity's remaining assets unless they go to proper recipients. Before the T2051A, assets may go only to qualified donees; after it, only to eligible donees. Read our guide to revocation tax and the T2046 return and our overview of charity dissolution in Canada.

Who should help us with these changes?

Bring in a charity lawyer for changes to purposes, governing documents, designation, or revocation. Your accountant should handle fiscal year-end transitions, the T3010, and disbursement quota calculations. If an advisor files for you, give them access through Represent a Client.

Frequently Asked Questions

Do we need CRA approval to change our charity's purposes?

No. The CRA no longer pre-approves purpose changes. Your board confirms the new purposes are charitable, adopts them, and sends the CRA a certified amended governing document.

Can we still fax changes to the CRA?

No. The Charities Directorate retired its fax line on April 1, 2026. Submit changes through your CRA business account or by signed letter mail.

When can we issue receipts under our new name?

Only once the new name appears in the CRA List of charities. Receipts showing a name the CRA does not have on record can trigger a 5% penalty under ITA s. 188.1(7).

How do we change our fiscal year-end?

Ask the Charities Directorate for permission first, stating the new year-end and effective year. Then file a separate T3010 for the transition period.

Can we still get permission to accumulate funds?

No. The CRA stopped granting accumulation requests on January 1, 2023. A charity facing a shortfall can apply for a disbursement quota reduction on Form T2094.

How do we close our charity properly?

Request voluntary revocation, then file Form T2046 and a final-period T3010 within one year of the CRA's T2051A notice. Transfer remaining assets to qualified or eligible donees to reduce the revocation tax.