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Income Tax Act (R.S.C., 1985, c. 1 (5th Supp.))

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Act current to 2019-07-01 and last amended on 2019-06-21. Previous Versions

PART IIncome Tax (continued)

DIVISION IReturns, Assessments, Payment and Appeals (continued)

Revocation of Registration of Certain Organizations and Associations

Marginal note:Notice of intention to revoke registration

  •  (1) The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) that the Minister proposes to revoke its registration if the person

    • (a) applies to the Minister in writing for revocation of its registration;

    • (b) ceases to comply with the requirements of this Act for its registration;

    • (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;

    • (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;

    • (e) fails to comply with or contravenes any of sections 230 to 231.5; or

    • (f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift to another person, club, society or association.

  • Marginal note:Revocation of registration

    (2) Where the Minister gives notice under subsection 168(1) to a registered charity or to a registered Canadian amateur athletic association,

    • (a) if the charity or association has applied to the Minister in writing for the revocation of its registration, the Minister shall, forthwith after the mailing of the notice, publish a copy of the notice in the Canada Gazette, and

    • (b) in any other case, the Minister may, after the expiration of 30 days from the day of mailing of the notice, or after the expiration of such extended period from the day of mailing of the notice as the Federal Court of Appeal or a judge of that Court, on application made at any time before the determination of any appeal pursuant to subsection 172(3) from the giving of the notice, may fix or allow, publish a copy of the notice in the Canada Gazette,

    and on that publication of a copy of the notice, the registration of the charity or association is revoked.

  • Marginal note:Charities Registration (Security Information) Act

    (3) Notwithstanding subsections (1), (2) and (4), if a registered charity is the subject of a certificate that is determined to be reasonable under subsection 7(1) of the Charities Registration (Security Information) Act, the registration of the charity is revoked as of the making of that determination.

  • Marginal note:Objection to proposal or designation

    (4) A person may, on or before the day that is 90 days after the day on which the notice was mailed, serve on the Minister a written notice of objection in the manner authorized by the Minister, setting out the reasons for the objection and all the relevant facts, and the provisions of subsections 165(1), (1.1) and (3) to (7) and sections 166, 166.1 and 166.2 apply, with any modifications that the circumstances require, as if the notice were a notice of assessment made under section 152, if

    • (a) in the case of a person that is or was registered as a registered charity or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(2) to (4.1), (6.3), (22) and (23);

    • (b) in the case of a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.2) and (22); or

    • (c) in the case of a person described in any of subparagraphs (a)(i) to (v) of the definition qualified donee in subsection 149.1(1), that is or was registered by the Minister as a qualified donee or is an applicant for such registration, it objects to a notice under any of subsections (1) and 149.1(4.3) and (22).

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 168
  • 2001, c. 41, ss. 114, 127
  • 2005, c. 19, s. 38
  • 2011, c. 24, s. 53

DIVISION JAppeals to the Tax Court of Canada and the Federal Court of Appeal

Marginal note:Appeal

  •  (1) Where a taxpayer has served notice of objection to an assessment under section 165, the taxpayer may appeal to the Tax Court of Canada to have the assessment vacated or varied after either

    • (a) the Minister has confirmed the assessment or reassessed, or

    • (b) 90 days have elapsed after service of the notice of objection and the Minister has not notified the taxpayer that the Minister has vacated or confirmed the assessment or reassessed,

    but no appeal under this section may be instituted after the expiration of 90 days from the day notice has been sent to the taxpayer under section 165 that the Minister has confirmed the assessment or reassessed.

  • Marginal note:Ecological gifts

    (1.1) Where at any particular time a taxpayer has disposed of a property, the fair market value of which has been confirmed or redetermined by the Minister of the Environment under subsection 118.1(10.4), the taxpayer may, within 90 days after the day on which that Minister has issued a certificate under subsection 118.1(10.5), appeal the confirmation or redetermination to the Tax Court of Canada.

  • Marginal note:Limitation of right to appeal from assessments or determinations

    (2) Notwithstanding subsection 169(1), where at any time the Minister assesses tax, interest, penalties or other amounts payable under this Part by, or makes a determination in respect of, a taxpayer

    • (a) under subsection 67.5(2) or 152(1.8), subparagraph 152(4)(b)(i) or subsection 152(4.3) or 152(6), 164(4.1), 220(3.4) or 245(8) or in accordance with an order of a court vacating, varying or restoring the assessment or referring the assessment back to the Minister for reconsideration and reassessment,

    • (b) under subsection 165(3) where the underlying objection relates to an assessment or a determination made under any of the provisions or circumstances referred to in paragraph 169(2)(a), or

    • (c) under a provision of an Act of Parliament requiring an assessment to be made that, but for that provision, would not be made because of subsections 152(4) to 152(5),

    the taxpayer may appeal to the Tax Court of Canada within the time limit specified in subsection 169(1), but only to the extent that the reasons for the appeal can reasonably be regarded

    • (d) where the assessment or determination was made under subsection 152(1.8), as relating to any matter specified in paragraph 152(1.8)(a), 152(1.8)(b) or 152(1.8)(c), and

    • (e) in any other case, as relating to any matter that gave rise to the assessment or determination

    and that was not conclusively determined by the Court, and this subsection shall not be read or construed as limiting the right of the taxpayer to appeal from an assessment or a determination issued or made before that time.

  • Marginal note:Limitation on appeals by large corporations

    (2.1) Notwithstanding subsections 169(1) and 169(2), where a corporation that was a large corporation in a taxation year (within the meaning assigned by subsection 225.1(8)) served a notice of objection to an assessment under this Part for the year, the corporation may appeal to the Tax Court of Canada to have the assessment vacated or varied only with respect to

    • (a) an issue in respect of which the corporation has complied with subsection 165(1.11) in the notice, or

    • (b) an issue described in subsection 165(1.14) where the corporation did not, because of subsection 165(7), serve a notice of objection to the assessment that gave rise to the issue

    and, in the case of an issue described in paragraph 169(2.1)(a), the corporation may so appeal only with respect to the relief sought in respect of the issue as specified by the corporation in the notice.

  • Marginal note:Waived issues

    (2.2) Notwithstanding subsections 169(1) and 169(2), for greater certainty a taxpayer may not appeal to the Tax Court of Canada to have an assessment under this Part vacated or varied in respect of an issue for which the right of objection or appeal has been waived in writing by the taxpayer.

  • Marginal note:Disposition of appeal on consent

    (3) Notwithstanding section 152, for the purpose of disposing of an appeal made under a provision of this Act, the Minister may at any time, with the consent in writing of the taxpayer, reassess tax, interest, penalties or other amounts payable under this Act by the taxpayer.

  • Marginal note:Provisions applicable

    (4) Division I applies, with such modifications as the circumstances require, in respect of a reassessment made under subsection 169(3) as though it had been made under section 152.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 169
  • 1994, c. 7, Sch. II, s. 140, Sch. VIII, s. 100
  • 1995, c. 21, s. 71
  • 1998, c. 19, s. 193
  • 2001, c. 17, s. 158
  • 2010, c. 25, s. 45

Marginal note:Notice to Deputy Minister

  •  (1) Where an appeal is made to the Tax Court of Canada under section 18 of the Tax Court of Canada Act, the Court shall forthwith send a copy of the notice of the appeal to the office of the Commissioner of Revenue.

  • (2) [Repealed, 2013, c. 34, s. 322]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 170
  • 1994, c. 13, s. 7
  • 1999, c. 17, s. 167
  • 2005, c. 38, s. 140
  • 2013, c. 34, s. 322
 
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