Summary Policy

Date
November 3, 2005 (Revised June 14, 2007)

Reference Number
CSP - F17

Key Words
Penalties

Policy Statement

Under the Income Tax Act, the Minister may impose a financial penalty on a registered charity that does not comply with the provisions of the Act. The penalties vary depending on the severity and frequency of the infraction.

The list of penalties is available at: Penalties - Suspensions Chart.

Under the Act, a charity can appeal the Minister's decision by filing a notice of objection within 90 days after the day on which the notice of assessment was mailed.

References

• Assessment, CSP-A27.
• Books and Records, CSP-B01.
• Business, CSP-B02.
• Confidentiality, CSP-C12.
• Control of Corporation, CSP-C28.
• Non-qualified donee, CSP-N01.
• Objection, CSP-O05.
• Receipt, CSP-R02.
• Return - Registered Charity Information Return, CSP-R10.
• Revocation, CSP-R12.
• Sanctions, CSP-S17.
• Suspensions, CSP-S18.
• Undue Benefits, CSP-U02.
• Guidelines for Applying the New Sanctions
• Registered Charities Newsletter, Issue No. 27.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 188.1.