Registered Canadian Amateur Athletic Associations

Sanctions

The Canada Revenue Agency (CRA) now has additional tools to encourage compliance with the requirements of the Income Tax Act. Previously, if a registered Canadian amateur athletic association (RCAAA) failed to comply, CRA’s only recourse was to revoke its registered status. As of January 1, 2012, the CRA can apply new intermediate sanctions that include financial penalties and the suspension of qualified donee status. This means an RCAAA could lose its right to issue official donation receipts and to receive gifts from registered charities for one year.

Sanctions are often the result of an audit. The CRA’s administrative practice is to provide written reasons for any proposed sanction or decision, and give organizations an opportunity to respond.

For a list of sanctions that apply to RCAAAs, go to Penalties and suspensions.

Objections

An RCAAA that objects to an assessment or a notice can appeal the CRA’s decision by filing a notice of objection within 90 days after the day on which the notice was mailed. The notice of 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.

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