Part INoticeVolume 157, Number 40Published: October 7, 2023

Revocation of Charity Registrations

Canada Gazette, Part I, Volume 157, Number 40: COMMISSIONS

CANADA REVENUE AGENCY

Key facts

Published
October 7, 2023
Comment deadline
Unclear
Effective date
October 7, 2023

Summary#

The Canada Revenue Agency published a notice saying it will revoke the registered charity status of a long list of organizations. The revocations follow requests from those charities and take effect on the date the notice appeared in the Canada Gazette: October 7, 2023. The action refers to the Income Tax Act.

What it does#

  • Confirms that the CRA has proposed revoking the registration of many charities after each charity requested the change.
  • States that, under paragraph 168(2)(a) of the Income Tax Act, the revocation is effective on the publication date (October 7, 2023).
  • Lists the names and business numbers of all charities covered by the notice in the Canada Gazette. Examples from the list include FONDATION CARDIO‑MONTÉRÉGIENNE, BUCKHORN NURSERY SCHOOL, and CALVIN PRESBYTERIAN CHURCH.
  • The notice is signed by Sharmila Khare, Director General, Charities Directorate.

Who's affected#

  • The charities named in the Gazette notice (many small and local organizations across provinces).
  • People and groups connected to those charities: donors, staff, volunteers, and program beneficiaries.
  • Tax preparers or donors who relied on donation receipts from these groups may also be affected.

Why it matters#

  • Losing registered status means the organization is no longer listed as a registered charity with the CRA. That generally means it cannot issue official tax receipts for donations made after the revocation.
  • Donors who gave money expecting a tax receipt should check the charity’s registration status and consult their tax adviser if needed.
  • Local communities that received services or programs from these organizations may see changes if a group winds down charitable activities.

Key topics

Income Tax ActCanada Revenue AgencyCharities Directoraterevocation of registrationregistered charitiesparagraph 168(1)(a)paragraph 168(2)(a)FONDATION CARDIO-MONTÉRÉGIENNE (F. O. C. A. M)BUCKHORN NURSERY SCHOOLCALVIN PRESBYTERIAN CHURCHCanada Gazettenon-profit organizationscharity law

Source: Canada Gazette

Official source