Revoking registered status
Charities and other qualified donees may have their registration revoked under certain circumstances. Revocation can occur for various reasons, including non‑compliance with the requirements set out in the Income Tax Act.
Understanding how revocation works and what it means can help qualified donees navigate their obligations and next steps.
Services and information
Types of revocation
Voluntary, failure to file, loss of corporate status, and result of an audit
Consequences of revocation
What a charity should know about revocation
Revocation notices
Notices a charity may receive related to revocation and what actions it should take
Revocation tax and the T2046 tax return
Revocation tax, the T2046 tax return, winding up period, how to calculate the tax, when the tax is due
Annulment of registration
Annulment process and consequences
Objections and appeals for qualified donees
Your right to a formal review as a qualified donee
Apply to register your revoked charity
How to apply to register your revoked charity
Find guidance and policies
Policies and guidance containing technical information
List of published revocations of registration for charities and other qualified donees
Find published revocations as of 2026-05-30