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

Full Document:  

Act current to 2022-05-02 and last amended on 2021-12-17. 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, registered Canadian amateur athletic association or registered journalism organization, 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 or registered journalism organization, accepts a gift the granting of which was expressly or implicitly conditional on the association or organization making a gift to another person, club, society, association or organization.

  • Marginal note:Revocation of registration

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

    • (a) if it 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 on that publication of a copy of the notice, the registration is revoked; 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 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:Listed terrorist entities

    (3.1) Notwithstanding subsections (1), (2) and (4), if a qualified donee is a listed terrorist entity for the purposes of section 149.1, the registration of the qualified donee is revoked as of the date on which it became a listed terrorist entity.

  • 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) and paragraph (b.1) 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
  • 2019, c. 29, s. 37
  • 2021, c. 23, s. 45
Designation of Qualified Canadian Journalism Organizations

Marginal note:Date of designation

  •  (1) If an organization is designated for the purpose of the definition qualified Canadian journalism organization in subsection 248(1), the organization is deemed to have become designated on the date that the application for designation of the organization was made, unless otherwise specified by the Minister.

  • Marginal note:Revocation of designation

    (2) The Minister may, at any time, revoke the designation of an organization made for the purpose of the definition qualified Canadian journalism organization in subsection 248(1) and, for that purpose, the Minister shall take into account any recommendations of a body established for the purpose of that definition and referred to in paragraph (b) of that definition.

  • Marginal note:Notice and date of revocation

    (3) If the designation of an organization is revoked under subsection (2),

    • (a) the Minister shall provide notice of the revocation to the organization in writing; and

    • (b) the revocation is deemed to be effective as of the date on which the notice in paragraph (a) is sent, unless the Minister specifies an earlier date.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2021, c. 23, s. 46

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

Marginal note:Disposal of Appeal

  •  (1) The Tax Court of Canada may dispose of an appeal by

    • (a) dismissing it; or

    • (b) allowing it and

      • (i) vacating the assessment,

      • (ii) varying the assessment, or

      • (iii) referring the assessment back to the Minister for reconsideration and reassessment.

  • Marginal note:Ecological gifts

    (1.1) On an appeal under subsection 169(1.1), the Tax Court of Canada may confirm or vary the amount determined to be the fair market value of a property and the value determined by the Court is deemed to be the fair market value of the property determined by the Minister of the Environment.

  • Marginal note:Partial disposition of appeal

    (2) If an appeal raises more than one issue, the Tax Court of Canada may, with the consent in writing of the parties to the appeal, dispose of a particular issue by

    • (a) dismissing the appeal with respect to the particular issue; or

    • (b) allowing the appeal with respect to the particular issue and

      • (i) varying the assessment, or

      • (ii) referring the assessment back to the Minister for reconsideration and reassessment.

  • Marginal note:Disposal of remaining issues

    (3) If a particular issue has been disposed of under subsection (2), the appeal with respect to the remaining issues may continue.

  • Marginal note:Appeal to Federal Court of Appeal

    (4) If the Tax Court of Canada has disposed of a particular issue under subsection (2), the parties to the appeal may, in accordance with the provisions of the Tax Court of Canada Act or the Federal Courts Act, as they relate to appeals from decisions of the Tax Court of Canada, appeal the disposition to the Federal Court of Appeal as if it were a final judgment of the Tax Court of Canada.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 171
  • 1994, c. 7, Sch. IX, s. 215
  • 2001, c. 17, s. 159
  • 2013, c. 33, s. 18

Marginal note:Appeal from refusal to register, revocation of registration, etc.

  •  (3) Where the Minister

    • (a) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.2) and (22) and 168(1) by the Minister, to a person that is or was registered as a registered Canadian amateur athletic association or is an applicant for registration as a registered Canadian amateur athletic association, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,

    • (a.1) confirms a proposal, decision or designation in respect of which a notice was issued by the Minister to a person that is or was registered as a registered charity, or is an applicant for registration as a registered charity, under any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) and 168(1), or does not confirm or vacate that proposal, decision or designation within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal, decision or designation,

    • (a.2) confirms a proposal or decision in respect of which a notice was issued under any of subsections 149.1(4.3) and (22) and 168(1) by the Minister, to a person that is a person described in any of subparagraphs (a)(i) to (v) and paragraph (b.1) 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, or does not confirm or vacate that proposal or decision within 90 days after service of a notice of objection by the person under subsection 168(4) in respect of that proposal or decision,

    • (b) refuses to accept for registration for the purposes of this Act any retirement savings plan,

    • (c) refuses to accept for registration for the purposes of this Act any profit sharing plan or revokes the registration of such a plan,

    • (d) [Repealed, 2011, c. 24, s. 54]

    • (e) refuses to accept for registration for the purposes of this Act an education savings plan,

    • (e.1) sends notice under subsection 146.1(12.1) to a promoter that the Minister proposes to revoke the registration of an education savings plan,

    • (f) refuses to register for the purposes of this Act any pension plan or gives notice under subsection 147.1(11) to the administrator of a registered pension plan that the Minister proposes to revoke its registration,

    • (f.1) refuses to accept an amendment to a registered pension plan,

    • (g) refuses to accept for registration for the purposes of this Act any retirement income fund,

    • (h) refuses to accept for registration for the purposes of this Act any pooled pension plan or gives notice under subsection 147.5(24) to the administrator of a pooled registered pension plan that the Minister proposes to revoke its registration, or

    • (i) refuses to accept an amendment to a pooled registered pension plan,

    the person described in paragraph (a), (a.1) or (a.2), the applicant in a case described in paragraph (b), (e) or (g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph (c), the promoter in a case described in paragraph (e.1), the administrator of the plan or an employer who participates in the plan, in a case described in paragraph (f) or (f.1), or the administrator of the plan in a case described in paragraph (h) or (i), may appeal from the Minister’s decision, or from the giving of the notice by the Minister, to the Federal Court of Appeal.

  • Marginal note:Exception — Charities Registration (Security Information) Act

    (3.1) Paragraphs (3)(a) and (a.1) do not apply to an applicant or a registered charity that is the subject of a certificate that has been determined to be reasonable under subsection 7(1) of the Charities Registration (Security Information) Act.

  • Marginal note:Deemed refusal to register

    (4) For the purposes of subsection 172(3), the Minister shall be deemed to have refused

    • (a) to register an applicant for registration as a Canadian amateur athletic association,

    • (a.1) [Repealed, 2005, c. 19, s. 39]

    • (b) to accept for registration for the purposes of this Act any retirement savings plan or profit sharing plan,

    • (c) [Repealed, 2011, c. 24, s. 54]

    • (d) to accept for registration for the purposes of this Act any education savings plan, or

    • (f) to accept for registration for the purposes of this Act any retirement income fund,

    where the Minister has not notified the applicant of the disposition of the application within 180 days after the filing of the application with the Minister, and, in any such case, subject to subsection (3.1), an appeal from the refusal to the Federal Court of Appeal pursuant to subsection (3) may, notwithstanding subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.

  • Marginal note:Exception - Charities Registration (Security Information) Act

    (4.1) An appeal referred to in subsection (3) or (4) is suspended when an applicant or a registered charity is, under subsection 5(1) of the Charities Registration (Security Information) Act, served with a copy of a certificate that has been signed under that Act, whether the appeal was instituted before or after the certificate was so signed, and the appeal is

    • (a) discontinued on the determination, under subsection 7(1) of that Act, that the certificate is reasonable; or

    • (b) reinstated as of the date the certificate is, under subsection 7(2) of that Act, quashed.

  • Marginal note:Idem

    (5) For the purposes of subsection 172(3), the Minister shall be deemed to have refused

    • (a) to register for the purposes of this Act any pension plan or pooled pension plan, or

    • (b) to accept an amendment to a registered pension plan or a pooled registered pension plan

    where the Minister has not notified the applicant of the Minister’s disposition of the application within 1 year after the filing of the application with the Minister, and, in any such case, an appeal from the refusal to the Federal Court of Appeal pursuant to subsection 172(3) may, notwithstanding anything in subsection 180(1), be instituted under section 180 at any time by filing a notice of appeal in the Court.

  • Marginal note:Application of s. 149.1(1)

    (6) The definitions in subsection 149.1(1) apply to this section.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • R.S., 1985, c. 1 (5th Supp.), s. 172
  • 1994, c. 7, Sch. II, s. 141
  • 1998, c. 19, s. 46
  • 2001, c. 41, ss. 115, 127
  • 2005, c. 19, s. 39
  • 2011, c. 24, s. 54
  • 2012, c. 31, s. 41
  • 2019, c. 29, s. 38
 
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