Income Tax Act

Marginal note:Notice of intention to revoke registration

• 168 (1) Where a registered charity or a registered Canadian amateur athletic association

  • (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 as such,

  • (c) fails to file an information return as and when required under this Act or a regulation,

  • (d) issues a receipt for a gift or donation 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 or donation the granting of which was expressly or impliedly conditional on the association making a gift or donation to another person, club, society or association,

  the Minister may, by registered mail, give notice to the registered charity or registered Canadian amateur athletic association that the Minister proposes to revoke its registration.

• 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 that is or was registered as a registered charity or is an applicant for registration as a registered charity that objects to a notice under subsection (1) or any of subsections 149.1(2) to (4.1), (6.3), (22) and (23) 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.