Registration number

Under no circumstances should a registered charity lend its registration number to another organization for receipting purposes. A registered charity is responsible for all tax receipts issued under its name and number and must account for the corresponding donations on its annual information return. A charity that lends its registration number risks losing its charitable registration.

The registration number assigned to a registered charity has the following format:

The charity's registration number must be written in full on all official donation receipts and must include the business number, the proper program identifier (RR), and the reference number.

The four-digit reference number is usually 0001. However, a registered internal division of a parent organization is assigned its own four digits, for example, 0002.

Other program identifiers:

• RT - goods and services tax/harmonized sales tax
• RP - payroll deductions
• RC - corporate income tax
• RM - import-export

Under what circumstances may a new registration number be issued?

• If a registered charity incorporates or changes its corporate status.
• If a registered charity consolidates, merges, or amalgamates with another charity.

Related topics

• Changing a charity's legal status

References

• CSP-A21, Amalgamation – Merger - Consolidation
• CSP-B03, Business Number – Registration Number
• CSP-R02, Receipt
• RC2, The Business Number and Your Canada Revenue Agency Accounts