Income Tax Act

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

• 172 (3) Where the Minister

  • (a) refuses to register an applicant for registration as a charitable organization, private foundation, public foundation or Canadian amateur athletic association, or gives notice under subsection 149.1(2), 149.1(3), 149.1(4) or 149.1(4.1) or 168(1) to any such organization, foundation or association that the Minister proposes to revoke its registration,

  • (a.1) designates or refuses to designate a registered charity pursuant to subsection 149.1(6.3) of this Act or subsection 110(8.1) or (8.2) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952,

  • (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) refuses to issue a certificate of exemption under subsection 212(14),

  • (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, or

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

  the applicant or the organization, foundation, association or registered charity, as the case may be, in a case described in paragraph 172(3)(a) or 172(3)(a.1), the applicant in a case described in paragraph 172(3)(b), 172(3)(d), 172(3)(e) or 172(3)(g), a trustee under the plan or an employer of employees who are beneficiaries under the plan, in a case described in paragraph 172(3)(c), the promoter in a case described in paragraph 172(3)(e.1), or the administrator of the plan or an employer who participates in the plan, in a case described in paragraph 172(3)(f) or 172(3)(f.1), 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 charitable organization, private foundation, public foundation or Canadian amateur athletic association,

  • (a.1) to designate a registered charity pursuant to an application under subsection 149.1(6.3) of this Act or subsection 110(8.2) of the Income Tax Act, chapter 148 of the Revised Statutes of Canada, 1952,

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

  • (c) to issue a certificate of exemption under subsection 212(14),

  • (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

  • (b) to accept an amendment to a 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.