Revocation

Summary policy

Date
October 25, 2002 (Revised November 3, 2005)

Reference number
CSP-R12

Key words

Revocation - Registered charity - Voluntary revocation

Policy statement

The Minister may issue a Notice of Intention to Revoke to a registered charity that ceases to comply with the requirements of the Income Tax Act.

A registered charity can also apply in writing to have its registration revoked, for example, when it is winding up its operations (voluntary revocation).

Under the Charities Registration (Security Information) Act, if a registered charity is subject to a certificate that is determined to be reasonable, the registration of the charity is revoked as of the making of that determination.

References

• Compliance and audits
• Summary policy CSP-R24, Revocation
• Guide RC4424, Completing the Tax Return Where Registration of a Charity is Revoked
• Form T2046, Tax Return Where Registration of a Charity is Revoked
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(2) to (4.1), 168(1) to (4), 172(3), (3.1), 188(1) and (1.1)
• Charities Registration (Security Information) Act, S.C. 2001, c. 41, ss. 5(1) and 7(1)
• Ineligible individuals, CG-024