Income Tax Act S. 168(1) — Notice of Intention to Revoke

The Minister may, by registered mail, give notice to a person described in any of paragraphs (a) to (c) of the definition qualified donee in subsection 149.1(1) that the Minister proposes to revoke its registration if the person

• (a) applies to the Minister in writing for revocation of its registration;
• (b) ceases to comply with the requirements of this Act for its registration;
• (c) in the case of a registered charity or registered Canadian amateur athletic association, fails to file an information return as and when required under this Act or a regulation;
• (d) issues a receipt for a gift otherwise than in accordance with this Act and the regulations or that contains false information;
• (e) fails to comply with or contravenes any of sections 230 to 231.5; or
• (f) in the case of a registered Canadian amateur athletic association, accepts a gift the granting of which was expressly or implicitly conditional on the association making a gift.

What This Means for Your Charity

Receiving a Notice of Intention to Revoke (NIR) from the CRA is serious — but it is not the end. A charity that receives an NIR has a 30-day window to respond and, in many cases, can prevent revocation by demonstrating compliance or submitting outstanding filings. The most common triggers are failure to file the T3010 annual return on time and issuing improper donation receipts.

If your charity has received an NIR, acting quickly with experienced legal counsel is critical. B.I.G. Charity Law Group has helped numerous charities respond to CRA notices and avoid revocation. Contact us immediately for a consultation.

Frequently Asked Questions

How long does a charity have to respond to an NIR?

The charity generally has 30 days from the date of the notice to object or remedy the issue. Extensions may be available in limited circumstances.

Can a revoked charity be re-registered?

Yes, but re-registration requires a new application to the CRA Charities Directorate and a full review process. It is far easier to respond to an NIR and prevent revocation than to re-apply after the fact.