Winding-up period

Summary policy

November 3, 2005

Reference number

Key words

Winding-up period - Revocation tax

Policy statement

Under the Income Tax Act, the winding-up period of a charity is the period that begins immediately after the day the Minister issues a notice of intention to revoke the registration of a charity or immediately after the day on which it has been determined that a certificate served under the Charities Registration (Security Information) Act is reasonable, and ends on the day that is the latest of:


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