Revocation of registration of charities

Under subsection 168(1) of the Income Tax Act, registration may be revoked for any of the following reasons:

Revoked - voluntary

168(1)(a) applies to the Minister in writing for revocation of its registration

Revoked - audited or Revoked - other

168(1)(b) ceases to comply with the requirements of this Act for its registration

Revoked - failure to file

168(1)(c) fails to file an information return as and when required under this Act or a regulation

Revoked - audited

168(1)(d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations, or that contains false information

Revoked - audited

168(1)(e) fails to comply with or contravenes any of sections 230 to 231.5 (books and records)

Under subsection 168(2), the charity's registration is revoked on the day the notice is published in the Canada Gazette.

Revoked - voluntary

The notice can be published immediately after being mailed to the charity.

Revoked - all other cases

The notice can be published 30 days after the notice is mailed to the charity unless the Federal Court of Appeal extends that time.