Types of revocation
Qualified donees, which include registered charities, can have their registration revoked. Revocation is when a qualified donee's registration and the privileges that go with it are taken away.
Voluntary revocation
We can only consider voluntary revocation if you request it.
There are several reasons why you might ask to have your charitable registration revoked, such as:
- you ended your operations because you merged or consolidated with another organization
- you achieved your goal (for example, you were established to build a playground and you did)
- you no longer have the required financial or physical resources to run your charity
Make sure you know the Consequences of revocation before you ask for voluntary revocation of your charity.
Note
Voluntary revocation is a process that is discretionary on the part of the Canada Revenue Agency and cannot be used by a charity to avoid any ongoing compliance action.
To start the voluntary revocation process for your charity, go to Request voluntary revocation.
We will send you a letter to confirm that we have started the revocation process.
About two weeks before the date of revocation, we will send you a T2051A, Notice of Intention to Revoke Registration, with the proposed date of revocation.
Note
As a registered charity, you can only transfer your assets to a qualified donee. After we issue a T2051A, you can only transfer your assets to an eligible donee.
Revocation for failure to file
Failure to file is the most common reason for revocation.
You must file a complete T3010, Registered Charity Information Return no later than six months after the end of your fiscal period.
Due dates for the T3010 return
For example, if your fiscal period end is December 31, 2026, your T3010 information return is due on or before June 30, 2027.
To find out what the due date is for your charity, go to When to file a Registered Charity Information Return (T3010).
If we have not received your charity's T3010 information return by its filing deadline, we will send a T2051A notice. You have 90 days from the date on the notice to send us your T3010 information return.
If you believe your registration should not be revoked for failure to file, you can file a written objection within 90 days from the date of this notice.
If you do not file a complete T3010 information return or your objection was unsuccessful, then your charitable registration will be revoked. We will send you a T2051B, Notice of Revocation of Registration, which states the effective date of revocation.
Revocation as a result of an audit
If we audit your charity and find that you do not comply with the requirements of registration, we may revoke your charitable status. Examples of non-compliance include:
- not devoting your resources to your charitable purposes and activities
- not keeping adequate books and records
- not having direction and control over your resources
We will send you a T2051A notice explaining the reasons why we intend to revoke your registration. This letter will include your objection and appeal rights and serves as the notice of intention to revoke your charity's registration.
Revocation for loss of corporate status
We will send a T2051A notice to explain that the reason for the revocation of your registration is because of your loss of corporate status. This letter will include your objection and appeal rights, and advises you of our intention to revoke your charity's registration.
Objection rights
For each type of revocation, if you think we have misinterpreted the facts or applied the law incorrectly, you have 90 days from the date of the T2051A notice to file an objection.
For more information, go to Objections and appeals – Registered charities and other qualified donees.
If your objection or appeal was not successful, your charitable registration will be revoked. We will send you a T2051B, Notice of Revocation of Registration, which states the effective date of revocation of your charity’s registration.
After revocation
Your registration is officially revoked when a notice is published in the Canada Gazette.
The reason for revocation will also be included in your charity’s “Detail page” on the List of charities and certain other qualified donees.
You must complete Form T2046, Return Where Registration of a Charity is Revoked, and send it to us no later than one year after the date we issued the T2051A notice. For filing information, see Revocation tax and the T2046 tax return
You must also provide Form T3010, Registered Charity Information Return, with the applicable worksheets, schedules, and financial statements that cover the same period as Form T2046.
Letters about your revocation are available to the public.
Make a request for additional details on the grounds for revocation
Anyone can request a copy of the Notice of Intention to Revoke Registration for a revoked charity from the Charities Directorate at no cost. This document outlines the reasons for the revocation, providing transparency and helping the public understand the decision. For more information, go to Request for registered charity information.