Income Tax Act S. 168(1) 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