CRA Proposes Revocation of Three Charities

Summary#

The Canada Revenue Agency published notices proposing to revoke the registration of three charities. The revocations are said to be effective on the date of publication in the Canada Gazette, May 25, 2024.

What it does#

• Proposes to revoke the registration of MAXWELL LEADERSHIP FOUNDATION OF CANADA (business number 807833595RR0001), Pickering, Ont., for failing to meet parts of the Income Tax Act (paragraphs 168(1)(b), 168(1)(c) and 168(1)(e)).
• Proposes to revoke the registration of THE ATTOE FOUNDATION (business number 863702528RR0001), Niagara‑on‑the‑Lake, Ont., for failing to meet parts of the Income Tax Act (paragraphs 168(1)(b), 168(1)(c) and 168(1)(e); subsection 149.1(4); paragraphs 149.1(4)(b) and 149.1(4)(b.1)).
• Proposes to revoke the registration of THE SIGMA CHI CANADIAN FOUNDATION / LA FONDATION CANADIENNE SIGMA CHI (business number 889447249RR0001), Toronto, Ont., for failing to meet parts of the Income Tax Act (paragraph 168(1)(b) and subsection 149.1(2)).
• Each notice was signed by Sharmila Khare, Director General, Charities Directorate.

Who's affected#

• The three named charities are most directly affected: MAXWELL LEADERSHIP FOUNDATION OF CANADA, THE ATTOE FOUNDATION, and THE SIGMA CHI CANADIAN FOUNDATION / LA FONDATION CANADIENNE SIGMA CHI.
• The notices do not describe impacts on donors, employees, volunteers, or the charities’ assets. The public may want to contact the charities or the Charities Directorate for details.

Why it matters#

• A revocation removes a group's registered charity status. That can affect how the organization operates and how donations are treated for tax purposes, though the notices do not spell out those consequences.
• Members of the public who have donated to, plan to donate to, or rely on services from any of these charities may want to check the charities’ current status or seek more information from the Canada Revenue Agency.