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We previously reported that, as part of the Canada Revenue Agency's modernization project, CRA had planned to assign (and in fact began assigning) new business numbers to internal divisions of registered charities. CRA has now determined that it is not necessary for internal divisions to have their own unique nine-digit business numbers in order to access CRA's new online services through its secure My Business Account portal. This announcement will come as a relief to many organizations that operate within a complex structure containing a head body and a number of internal divisions or branches located across the country (i.e., religious entities with associated parishes). This announcement means that internal divisions will not be required to revise their donation receipts.
Importantly, however, where internal divisions receive administrative support from their head bodies, but may have a board of directors comprised of individuals distinct from their head body, they must ensure that the relevant individuals are authorized on their accounts. Only authorized individuals, recorded as such with CRA, will be permitted to access CRA's new e-services, which include the ability to file returns, update and manage account information, check file status, and receive and manage correspondence with the CRA online. As previously reported, organizations that are between filing deadlines for their T3010, but wish to add an authorized representative to their account, are required to submit a new form to the Charities Directorate, updating the relevant information.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
