Summary policy

October 25, 2002 (Revised September 13, 2005)

Reference number

Key words

Liability - Revocation - Revocation tax

Policy statement

A person who receives property from a revoked charity after the time that is 120 days before the deemed year-end of the charity, is jointly and severally, or solidarily, liable with the revoked charity for the revocation tax payable under the Income Tax Act.


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