Types of revocation

Revocation is when a charity's registration is cancelled and the privileges that go with it are taken away. This page explains the four types of revocation, the steps involved with each type, and what happens after revocation.

Voluntary revocation

We can only consider voluntary revocation if you requested it.

There are several reasons why you might ask to have your charitable registration revoked, such as:

  • you ended your operations because you merged or consolidated with another organization
  • you achieved your goal (for example, you were established to build a playground and you did)
  • you no longer have the required financial or physical resources to run your charity

 

Note

Voluntary revocation is a process that is discretionary on the part of the Canada Revenue Agency and cannot be used by a charity to avoid any ongoing compliance action.

Make sure you know the consequences of closing down your charity before you ask for voluntary revocation.

How to ask for voluntary revocation

Send a letter asking us to revoke your registration. The letter must be signed and dated by a director, trustee, or another person authorized to sign for your charity. To see if more than one signature is needed, check your governing documents.

Mail or fax your letter to:

Charities Directorate
Canada Revenue Agency
Ottawa ON  K1A 0L5

Fax: 613-941-0186

We will send you a letter to confirm that we have started the revocation process.

About two weeks before the date of revocation, we will send you:

Note

You may want to distribute your assets before asking for voluntary revocation. As a registered charity, you can only transfer your assets to a qualified donee. After we issue a T2051A, you can only transfer your assets to an eligible donee.

Revocation for failure to file

Failure to file is the most common reason for revocation.

If you do not file a complete return within six months of the end of your fiscal period, we will start the revocation process. We will send you a T2051A, Notice of Intention to Revoke a Charity's Registration, by registered mail. You have 90 days from the date of this notice to file your return or file an objection.

If you do not file an objection or appeal, or if it was unsuccessful, your charitable registration will be revoked. We will send you the following by registered mail:

Revocation as a result of an audit

If we audit your charity and find that you do not comply with the requirements of registration, we may revoke your charitable status. Examples of non-compliance include:

  • not devoting your resources to your charitable purposes and activities
  • not keeping adequate books and records
  • not having direction and control over your resources

We will send you a letter by registered mail explaining the reasons why we intend to revoke your registration. This letter will include your objection and appeal rights and serves as the notice of intention to revoke your charity's registration.

If you think we have misinterpreted the facts or applied the law incorrectly, you have 90 days from the date of this letter to file an objection.

If you do not file an objection or appeal, or it was not successful, your charitable registration will be revoked. We will send you the following by registered mail:

Revocation for other reasons

If you have lost your corporate status, your registration may be revoked.

If you are being revoked for other reasons, we will send a letter by registered mail explaining the reasons why. This letter will include your objection and appeal rights and serves as the notice of intention to revoke your charity's registration.

If you think we have misinterpreted the facts or applied the law incorrectly, you have 90 days from the date of this letter to file an objection.

If you do not file an objection or appeal, or it was not successful, your charitable registration will be revoked. We will send you the following by registered mail:

After revocation

Your registration is officially revoked when a notice is published in the Canada Gazette.

Your charity’s name and the reason for revocation will also be published in the Charities Listings.

Letters about your revocation and your charitable status are available to the public.

You must complete Form T2046 and send it to us no later than one year after the date we issued the T2051A or the letter that serves as the notice of intention to revoke. You must also provide Form T3010, Registered Charity Information Return, with the applicable worksheets, schedules, and financial statements that cover the same period as Form T2046. For filing information, see Revocation tax and the T2046 tax return.

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