CRA proposes revocation of three charities

Summary#

The Canada Revenue Agency (CRA) published notices saying it intends to revoke the registrations of three charities for failing to meet parts of the Income Tax Act. The charities named are MAXWELL LEADERSHIP FOUNDATION OF CANADA (Business number: 807833595RR0001), THE ATTOE FOUNDATION (Business number: 863702528RR0001) and THE SIGMA CHI CANADIAN FOUNDATION / LA FONDATION CANADIENNE SIGMA CHI (Business number: 889447249RR0001). The Gazette publication date is May 25, 2024, and the notices say the revocations are effective on that date.

What it does#

• Announces the CRA’s intention to revoke the registered charity status of three named charities.
• States the reason in general terms as “failure to meet” parts of the Income Tax Act (specific paragraphs are cited in the notices).
• Lists each charity with its business number and location:
  • MAXWELL LEADERSHIP FOUNDATION OF CANADA — 807833595RR0001 (Pickering, ON)
  • THE ATTOE FOUNDATION — 863702528RR0001 (Niagara-on-the-Lake, ON)
  • THE SIGMA CHI CANADIAN FOUNDATION / LA FONDATION CANADIENNE SIGMA CHI — 889447249RR0001 (Toronto, ON)
• The notices are signed by Sharmila Khare, Director General, Charities Directorate.

Who's affected#

• The three named charities themselves.
• Donors to those charities who received official donation receipts may be affected if the charities lose registered status.
• People or communities that rely on services or programs run by these charities could see changes.
• The Gazette notice does not explain the detailed facts behind the CRA’s findings, so it’s unclear whether other organizations or individuals are directly involved.

Why it matters#

• Losing registered charity status usually means a charity can no longer issue official tax receipts for donations and may face other tax consequences. That affects donors’ ability to claim charitable tax credits.
• Service users could lose access to programs if a charity’s operations change or stop.
• The Gazette notice provides the names and business numbers but not the underlying details of the alleged non-compliance, so people who want more information will need to contact the CRA or the charities directly.