Types of revocation
Revocation is when a charity's registration is cancelled and the privileges that go with it are taken away. This page explains the four types of revocation, the steps involved with each type, and what happens after revocation.
Voluntary revocation
We can only consider voluntary revocation if you requested 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 of 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 a Charity's Registration, with the proposed date of revocation.
Note
You may want to distribute your assets before asking for voluntary revocation. 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.
If we have not received a complete T3010 return within six months of the end of your fiscal year, we will send a T2051A notice by registered mail. You have 90 days from the date on the notice to send us your T3010 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 an objection or appeal, or if it was unsuccessful, your charitable registration will be revoked. We will send you, by registered mail, a T2051B, Notice of Revocation of a Charity's 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 letter by registered mail 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.
If you think we have misinterpreted the facts or applied the law incorrectly, you have 90 days from the date of this letter to file an objection.
If you do not file an objection or appeal, or it was not successful, your charitable registration will be revoked. We will send you, by registered mail, a letter that serves as the notice of revocation of a charity's registration, which states the effective date of revocation.
Revocation for other reasons
If you have lost your corporate status, your registration may be revoked.
If you are being revoked for other reasons, we will send a letter by registered mail explaining the reasons why. This letter will include your objection and appeal rights and serves as the notice of intention to revoke your charity's registration.
If you think we have misinterpreted the facts or applied the law incorrectly, you have 90 days from the date of this letter to file an objection.
If you do not file an objection or appeal, or it was not successful, your charitable registration will be revoked. We will send you, by registered mail, a T2051B, Notice of Revocation of a Charity's Registration, which states the effective date of revocation.
After revocation
Your registration is officially revoked when a notice is published in the Canada Gazette.
Your charity’s name and the reason for revocation will also be published in the List of charities.
Letters about your revocation and your charitable status are available to the public.
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 or the letter that serves as the notice of intention to revoke. 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. For filing information, see Revocation tax and the T2046 tax return.
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