Intended Revocation of Charity Registrations

Summary#

The Canada Revenue Agency published a notice under the Income Tax Act listing dozens of charities for which it intends to revoke charitable registration because they failed to meet filing requirements. The notice says the revocations are effective on the date the notice appears in the Canada Gazette: January 20, 2024.

What it does#

• Announces proposed revocation of registration for a long list of charities that did not file the required returns.
• The Canada Revenue Agency says it sent a notice of intention to revoke to each charity named.
• The notice states the revocations are effective on the publication date (January 20, 2024).
• The published list includes many small community groups, churches, libraries and foundations across Canada (examples below).

Examples from the list (not exhaustive):

• SOCIÉTÉ CANADIENNE DE LA SCLÉROSE EN PLAQUES, SECTION LAVAL (Laval, QC)
• ALL NATIONS CHURCH SUDBURY (Sudbury, ON)
• ROYAL CANADIAN LEGION DISTRICT "D" CARE CENTRES (Scarborough, ON)

Who's affected#

• The specific charities named in the Canada Gazette notice.
• Donors to those charities, who may be affected if the group can no longer issue official donation receipts.
• People who rely on services, programs, events or facilities run by those charities (local communities, volunteers, clients).
• Tax advisers and accountants who help charities and donors.
• If you want to know about a particular organization, check the full Canada Gazette notice or contact the Canada Revenue Agency — the Gazette list is the authoritative source.

Why it matters#

• When a charity’s registration is revoked it typically cannot issue official donation receipts and loses the tax benefits of being a registered charity. Donors may therefore not be able to claim tax credits for donations made after revocation.
• Local services and programs run by small charities can be disrupted if a group loses registration or the administrative capacity to comply with rules.
• The notice is a reminder for charities to keep up with filing obligations and for donors to confirm a charity’s registration status before giving.