Canadian Charities Operating in Quebec or Issuing Receipts to Quebec residents

July 21, 2009 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: Canadian Charity Law

Organizations that operate in Quebec or issue official donation receipts to Quebec residents should be aware that Revenu Quebec may require that those organizations either apply to Revenu Quebec for charitable registration or upon the organization receiving CRA status require that the registered charity provide certain documents to Revenu Quebec.

Revenue Quebec in their application for charitable status notes:

“An organization for which the Canada Revenue Agency has issued a valid registration as a charitable organization, a private foundation or a public foundation is deemed registered as such with the Minister of Revenue. Note that the organization must provide the Minister with a certified copy of the documents filed with the Agency supporting the registration application and reasonable proof of this registration within 30 days following the confirmation of the organization’s registration. However, the Minister of Revenue has the authority to deny or revoke a registration or change a designation.”

So for Canadian registered charities (registered with the Canada Revenue Agency) operating in Quebec or issuing receipts to Quebec residents they would have to provide:

• a copy of the notification of registration issued by the Agency
• a copy of the application to register a charity (T2050) that was filed with the Agency, and which resulted in the registration of the charity.


The following documents may be useful:

TP-985.5-V
Registration for Application: Charities, Museums, Cultural or Communications Organizations and Québec or Canadian Amateur Athletic Associations
http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-985_5-v.asp

TP-985.22-V
Information Return: Registered Charities, Registered Museums, Registered Cultural or Communications Organizations and Recognized Political Education Organizations
http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-985_22-v.asp

TP-985.22.G-V
Registered Charities, Registered Museums, Registered Cultural or Communications Organizations and Recognized Political Education Organizations: Guide to Filing the Information Return
http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-985_22_g-v.asp


HOW DO I KNOW IF MY ORGANIZATION IS ALREADY REGISTERED IN QUEBEC?

You might want to check the Enterprise Register at https://ssl.req.gouv.qc.ca/slc0110_eng.html
  You can type in the name and it will tell you if the organization is registered and also some of the basic information about the organization.


The database is in French but there are translations of the terminology at http://www.registreentreprises.gouv.qc.ca/en/consulter/rechercher/elements_registre.aspx which provides as follows:


General information
FIELD HEADING DESCRIPTION
MATRICULE (NEQ)  Registration number assigned to the enterprise. The first two digits indicate the type of enterprise: ‘11’ for legal persons, ‘22’ for sole proprietorships, and ‘33’ for partnerships, associations and other groups. 
FUSION SIMPLIFIÉE Simplified merger indicator. See Relationship between registrants. 
NOM Enterprise’s current name. 
IMMATRICULATION Date on which the enterprise received its registration number (NEQ), i.e. date of registration. This date is never modified during an enterprise’s existence. 
FORMATION Date on which the legal person came into existence. This is the effective date specified in the corporate charter. 
FUSION Indicator that the legal person was created by a merger. 
LOCALITÉ  Place (province, state, country) where the corporation was chartered. 
DERN DÉCL ANNL Date on which the enterprise filed its last annual declaration. 
DEMANDE DISS / LIQ EN COURS Indicator that the enterprise has filed for dissolution or liquidation. 
MAJ ÉTAT INFO Date on which information about the enterprise in the register was last updated. This date is adjusted whenever information is added or amended, particularly after processing a declaration. 
TRANCHE EMPLOYÉS Number of employees in Québec. 
CESSATION PRÉVUE Scheduled winding-up date of the enterprise. 
CONTINUAT Date on which a legal person continued its existence by changing enabling legislation without changing its legal form; for example, a legal person incorporated under Part I (company) of the Québec Companies Act that continued under Part IA (company). 
TRANSFORM Date on which a legal person continued its existence by changing its enabling legislation as well as legal form; for example, a legal person incorporated under Part III of the Québec Companies Act (no share capital) that continued under Part I (company). 
STATUT IMMATR Registration status of the enterprise. 
DATE STAT Date on which the enterprise’s registration status took effect. 
FORME JURDQ Legal form of the enterprise. 
RÉSULTANTE NEQ of the legal person resulting from a merger. This number appears if the legal person was struck off as the component of a merger. 
RESP LIMITÉE ASS Indicates whether the enterprise has declared a limit on the liability of some or all of its partners. 
ADRESSE DOMICILE Enterprise’s address (main office). 
CODE POSTAL Enterprise’s postal code. 
REG. CONSTITUTIF Legislation under which a legal person was originally incorporated. 
REG. COURANT Legislation under which a legal person is currently incorporated. 
ACTIVITÉS ÉCONOMIQUES The enterprise’s main fields of activity (maximum of two). 

Enterprise’s name(s)
FIELD HEADING DESCRIPTION
DATE MAJ INDEX DES NOMS Date on which the enterprise’s index of names was last updated; this date changes when one name or another is removed from the register (status change from “current” to “previous”). 
NOM DE L’ASSUJETTI Enterprise’s name; this can be the current name or one previously registered. 
DATE DÉBUT Date on which the name was registered. 
DATE FIN Date on which the name was removed from the register; its status is “previous”. 
STATUT Status of the name in the register: “current” (no removal date) or “previous” (removal date indicated). 
VERSIONS ÉTRANGÈRES Non-French versions of the enterprise’s name

Other names used in Québec
FIELD HEADING DESCRIPTION
DATE MAJ INDEX DES NOMS Date on which the enterprise’s index of names was last updated; this date changes when one name or another is removed from the register (status change from “current” to “previous”). 
NOM DE L’ASSUJETTI Other names the enterprise declares or has previously declared to use. 
DATE DÉBUT Date on which the name was registered. 
DATE FIN Date on which the name was removed from the register; its status is “previous”. 
STATUT Status of the name in the register: “current” (no removal date) or “previous” (removal date indicated). 
VERSIONS ÉTRANGÈRES Non-French versions of the enterprise’s name. 

Elected domicile (mailing address)
FIELD HEADING DESCRIPTION
DESTINATAIRE Last and first names of the contact person in the enterprise. 
ADRESSE Address for correspondence with the enterprise. 
CODE POSTAL Postal code of the enterprise’s mailing address. 

Related persons
FIELD HEADING DESCRIPTION
PERSONNES MANQUANTES Indicates whether any of the persons declared as related to the enterprise are missing from the list of “Related persons”. If the indicator is “No,” all persons are listed; if “Yes,” some are missing but their names and addresses can be obtained by requesting a copy of the documents deposited in the register. 
NOM ET ADRESSE Names and addresses of the persons declared as related to the enterprise; they can be individuals or legal persons. 
CODE POSTAL Postal code of the address of the related person. 
DÉTAIL PERSONNE
Description of the related person. The first line specifies the type of person: shareholder, director, not a member of the board of directors, partner, administrator of another’s property etc. The second line specifies the person’s title or position president, vice-president, secretary, treasurer, director, chief officer, etc. If the person is a shareholder, the third line specifies the type: majority, first, second or third. 

Establishments
FIELD HEADING DESCRIPTION
SUFX The establishment number is a suffix (digit) assigned sequentially as establishments are registered. The register contains a file of registered establishments, thus establishments with different names may have the same suffix. 
DATE DÉBUT Date on which the establishment was registered. 
DATE FIN Date on which the establishment was removed from the register. 
ÉTABLISSEMENT PRINC Indicator (“yes”) identifying the enterprise’s main establishment. 
ADRESSE Address of the establishment. 
NOM Name of the establishment. 
DATE DÉBUT NOM Date on which the establishment was given a name. 
DATE FIN NOM Date on which the establishment stopped using the name. 
ACTIVITÉS ÉCONOMIQUES The establishment’s main fields of activity (maximum of two). 

Relationship between registrants
FIELD HEADING DESCRIPTION
MATRICULE (NEQ)  Québec Enterprise Number (NEQ) of the related enterprise. 
RELATION Legal person’s relationship in a merger. In a merger (“FO” for ordinary merger and “FS” for simplified merger), this relationship is “COMPOSANTE” for a component of a merger and “RÉSULTANTE” for the result of the merger. In the latter case, this field contains information about the result of the merger; in the former, it contains details about the components of the merger. 
DATE EFFCT Effective date of the merger. For ordinary mergers, this date is the same as the creation date of the resulting legal person. For simplified mergers, the date is later than the creation date. 
NOM DE L’ASSUJETTI Names of the legal persons involved in the merger. 

Documents on microfilm
FIELD HEADING DESCRIPTION
DATE MAJ INDEX DES DOCUMENTS Date on which the document index was updated; this date changes whenever a document in the enterprise’s file is microfilmed. 
TYPE DOCUMENT Type of document deposired in the register. Underlined documents are annual declarations filed electronically that can be viewed directly onscreen. 
DATE Date on which the document was added to the register. 
CAST Microfilm cassette number of the document. 
IMAGE Image number of the document on the cassette. 

Documents being processed
FIELD HEADING DESCRIPTION
[Documents being processed]  Documents received by the registrar and currently being processed, which may include

•an amending declaration,
•a corrective amending declaration or regularizing document,
•a declaration of striking off,
•an application for revocation of striking off,
•a form relating to the dissolution of a partnership,
•an annual declaration or information return for the enterprise register, or
•an initial declaration.

Purpose of the corporation
FIELD HEADING DESCRIPTION
OBJET INCOMPLET Indicates whether any of the declared purposes are missing. If “No”, all are listed; if “Yes”, some are missing and can be obtained by requesting a copy of the declaration. 
OBJET DE LA SOCIÉTÉ  Purpose of the corporation. 


AS WELL THERE IS A SECTION AT http://www.registreentreprises.gouv.qc.ca/en/consulter/rechercher/terminologie_registre.aspx ON TERMINOLOGY:

Type of incorporation
The type of incorporation indicates under which corporate charter (articles or letters patent) the legal person was created.

Type
Constitution Legal person created by articles of incorporation or letters patent
Fusion Legal person created by articles of amalgamation

Name status
Status
Antérieur Enterprise’s former name
En vigueur Enterprise’s current name
Réservé  Name reserved for 90 days

Registration status
Indicates the enterprise’s registration status.

Status
AI
Notice of intent to create a new insurance company (incorporation or amalgamation / merger). Another NEQ will be assigned when the insurance company is actually created. 
IA Registration cancelled under section 70 or 84 of the Legal Publicity Act. 
IG Registered by a clerk (incomplete registration) 
IM Registered
IP Partially registered (incomplete file) 
NI Not registered (this status only applies to public authorities) 
RD Struck off upon request
RO Struck off ex officio by the enterprise registrar
RX Struck off ex officio pursuant to a request under section 38 of the Legal Publicity Act. 

Legal form of the enterprise
Depending on its legal form, an enterprise’s existence as a separate entity is governed by specific rules (name, creation, taxation, financing, management and dissolution).

11 Legal person
APE Incorporated association
AU Other
CIE Company
COP Cooperative
MUT Insurance mutual
SMU Fraternal benefit society
SYC Syndicate of co-ownership
22 Individual
IND Sole proprietorship  
 
33 Association, group or partnership
ASS Association
AU Other group
SEC Limited partnership
SENC General partnership
SENCRL General partnership with limited liability
SEP Undeclared partnership
SOC Foreign partnership

Relationship between registrants
This code indicates the type of relationship with other registrants.

Relation
Composante FO Component of an ordinary merger
Résultante FO Result of an ordinary merger
Composante FS Component of a simplified merger
Résultante FS Result of a simplified merger
Composante IN Component of a merger (public authority) 
Résultante IN Result of a merger (public authority) 
Composante SC Component of a split
Résultante SC Result of a split
Remplacé par RP NEQ entry that replaces the one for the current file

Type of related person
This indicates the type of relationship between an enterprise and a person related to it.

Type
Administrateur d’autorité publique (director of a public authority)
Administrateur (director)

Administrateur du bien d’autrui (administrator of another’s property)

Non membre du conseil d’administration (not a member of the board of directors)
These types must be accompanied by a title. 
Actionnaire (shareholder)  This type must be accompanied by a category. 
Associé (partner)  This type is used for partnerships. 
Autre (other)
Président (president)

Secrétaire (secretary)
These types are used for associations and groups. 
Commanditaire (limited partner)
Commandité (general partner)

Principal commanditaire (senior limited partner)
These types are used for limited partnerships. 
Fondé de pouvoir (power of attorney)  This type is used for all types of enterprises. 

Related person’s title
•Other
•Director
•Archbishop
•Consul
•Pastor
•Manager
•Bishop
•General Manager
•Clerk
•High Commissioner
•Inspector General
•Mayor
•Minister Delegated
•Minister
•Lead Minister
•Chief officer
•Prefect
•President and Secretary-Treasurer
•President
•President and Secretary
•President and Treasurer
•Secretary
•Deputy Minister
•Secretary-Treasurer
•Treasurer
•Vice-President
•Vice-President and Secretary-Treasurer
•Vice-President and Secretary
•Vice-President and Treasurer
Titles of administrators of another’s property
•Other
•Curator
•Trustee
•Trustee in bankruptcy
•Liquidator
•Executor
•Receiver
•Guardian
Related person’s shareholder category
•Majority
•First shareholder
•Second shareholder
•Third shareholder
Classification codes of documents on microfilm
Code Document
01 Possible first notice of cancellation (section 4-6-A) 
02 Notice of correction (sections 68 and 69) 
03 Initial report
04 Withdrawal
05 Appeal
06 Judgement
07 Cancellation of a register filing or entry
08 Corrective amending declaration/regularizing document
10 Striking off for failure to file (section 38) 
12 2nd notice of cancellation (section 4-6-A) 
15 Resumption of existence
17 Administrative documents
18 Consolidated report
19 Amending declaration
20 Letters patent (Parts I, II and III) 
21 Supplementary letters patent (Parts I, II and III) 
22 Supplementary letters patent (name change) (Parts I, II and III) 
23 Amalgamation letters patent (Parts I, II and III) 
24 Corrective letters patent (Parts I, II and III) 
25 Change of enterprise name
26 Change of head office
27 Change to number of directors
28 Cancellation, liquidation, dissolution
30 Certificate of constitution (Part IA) 
31 Certificate of amalgamation (Part IA) 
32 Certificate of amendment (Part IA) 
33 Certificate of continuation (Part IA) 
34 Certification of assignment of an enterprise name
36 Notice regarding head office address
37 Notice regarding composition of the board of directors
38 Request for update under section 38
39 Simplified amalgamation amendment
40 Initial declaration
41 Striking off for failure to comply (section 50) 
42 Notice of partnership dissolution
43 Appointment of partnership liquidator
44 Notice of partnership winding-up
45 Correspondence
46 Striking off upon request
48 Notice of intent to liquidate or dissolve
49 Update certificate
50 Filing of any other document
51 Ex officio striking off following a request under section 38
52 Revocation of striking off by a third party
55 Initial report (R.S.Q. 22) 
56 Revocation of striking off/dissolution/resumption of existence
60 Permits and other changes - foreign companies
61 Permit, license - mainmorte
62 Ex officio striking off
63 Certificate of incorporation - notice of approval (Sidac) 
64 Certificate modifying commercial district boundaries
65 Constitution - professional syndicate
66 Change of enterprise name and other changes
67 Order, corporate existence terminated - professional syndicate) 
68 Registraire des entreprises’ decision
69 Constitution - amusement club
70 Miscellaneous
71 Constitution - Knights of Columbus
72 Constitution - Scouts and Guides
73 Constitution - parish
74 Constitution - fabrique
76 Permit cancelled - foreign company
77 Incorporation order - special act
78 Amendment order - special act
81 Notice of default (section 29) 
82 Section 123.27.1 decision (name change) 
83 Section 83 decision
84 Section 84 decision
86 Section 221.1 decision
87 Section 18.1 decision
88 Reregistration declaration
91 Revocation of striking off in response to request under section 38
92 Revocation by third party in response to request under section 38
93 Section 85 decision
94 Registration declaration
100 Annual declaration (2000) 
101 Annual declaration (2001) 
102 Annual declaration (2002) 
103 Annual declaration (2003) 
104 Annual declaration (2004) 
105 Annual declaration (2005) 
106 Annual declaration (2006) 
107 Annual declaration (2007) 
108 Annual declaration (2008) 
181 1981 annual report
182 1982 annual report
183 1983 annual report
184 1984 annual report
185 1985 annual report
186 1986 annual report
187 1987 annual report
188 1988 annual report
189 1989 annual report
190 1990 annual report
191 1991 annual report
192 1992 annual report
193 1993 annual report
194 Annual declaration (1994) 
195 Annual declaration (1995) 
196 Annual declaration (1996) 
197 Annual declaration (1997) 
198 Annual declaration (1998) 
199 Annual declaration (1999) 
212 Amended certificate of incorporation
217 New letters patent
219 Notice of correction (section 187.1 Coop. Act) 
312 Corrected certificate of amendment
317 New supplementary letters patent
412 Corrected certificate of amalgamation
417 New supplementary letters patent (name change) 
512 Corrected certificate of continuation
517 New letters patent of amalgamation
617 New letters patent of continuation
706 Statement and Information return (2006) 
707 Statement and Information return (2007) 
708 Statement and Information return (2008) 

Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

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Charity Lawyer Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982
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