Foreign charities that have received a gift from Her Majesty in right of Canada

Suspension and revocation

A foreign charity may have its qualified donee status suspended or revoked by the Canada Revenue Agency (CRA) if it:

  • fails to keep books and records supporting the official donation receipts it issues, or fails to provide these to the CRA on request

  • is involved in the improper issuing of donation receipts; or

  • accepts a gift or transfer of property on behalf of a suspended qualified donee

If a foreign charity’s qualified donee status is suspended, it cannot issue official donation receipts for one year. During that period, registered charities cannot make gifts to it. While under suspension, if offered a gift, the foreign charity must inform the potential donor about its suspension, as well as the fact that the donor cannot receive an official donation receipt at any time for a gift made during the suspension. 

A foreign charity’s qualified donee status can also be revoked if it no longer meets the requirements for registration, or if it asks for voluntary revocation.

A revoked foreign charity is no longer a qualified donee.

Judicial review and objections

If the CRA does not register an applicant as a qualified donee and the applicant disagrees with the decision, the applicant may take formal recourse by filing an application for judicial review with the Federal Court of Canada within 30 days of the date it received the CRA decision. For more information about this process, go to Judicial review.

A foreign charity that receives a notice from the CRA suspending its qualified donee status or proposing to revoke its registration can file an objection if it disagrees with the CRA’s decision. The time limit for filing an objection is 90 days from the date on the notice. The objection must be in writing and provide the reasons for the objection and all the relevant facts. For more information about this process, go to Objections and appeals.

References

  • Income Tax Act:  definitions, 149.1(1) and 149.1(26); revocation, 149.1(4.3); notice of revocation, 168(1); penalties, 188.2; objection, 168(4) and 189(8)
  • Federal Courts Act R.S.C., 1985, c. F-7: judicial review, s. 18.1
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