Revocation for failure to file
What is it?
Revocation for failure to file is when a charity's registration is cancelled because it failed to file Form T3010, Registered Charity Information Return within six months of its fiscal period-end. For example, a charity whose fiscal period ends on December 31 must file its return by June 30. At any time after that, the charity's registration can be revoked because it failed to file its annual information return on time.
Failure to file is the most common reason for revocation.
The revocation process
We will send the charity a T2051A, Notice of Intention to Revoke a Charity's Registration by registered mail within seven months after the end of its fiscal period.
The charity has 90 days from the date of the T2051A to file an objection if it believes that it has met the filing requirements.
Otherwise, in the tenth month after the end of the charity's fiscal period, we will send the charity:
- a T2051B, Notice of Revocation of a Charity's Registration, that states the effective date of revocation; and
- Form T2046, Tax Return Where Registration of a Charity is Revoked.
The charity's registration is officially revoked when a notice is published in Part I of the Canada Gazette. The name of the charity and the reason(s) for its revocation will also be posted in the List of charities on our Charities and giving webpages.
The charity must complete the T2046 tax return and send it to us no later than one year after the date of the T2051A. The charity must also provide a complete Form T3010, Registered Charity Information Return with applicable worksheets, schedules, and financial statements that cover the same period as the T2046 tax return. For more information, go to Revocation tax and the T2046 tax return.
Alternatively, the charity may apply for re-registration within one year from the date it was sent the T2051A.
Letters relating to the grounds for revocation of a charity's status are available to the public.
- Consequences of revocation
- Consequences of non-filing
- Filing the T3010 information return
- Revocation tax and the T2046 tax return
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