Registered charities may receive notices from the Canada Revenue Agency (CRA) as part of the revocation process. These notices explain why the CRA is taking action and what steps the charity must take.

For more information on the revocation process, go to Types of revocation.

Notice of Intention to Revoke Registration (T2051A)

A T2051A notice advises you of the CRA’s intent to revoke your charity’s registration.

Failure to file

If we have not received your charity's complete T3010, Registered Charity Information Return within six months of the end of your fiscal year, 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.

For more information, go to Revocation for failure to file.

Voluntary revocation

If you asked to have your registration voluntarily revoked, we will send a T2051A notice about two weeks before the date of revocation. The notice will show the date your registration will be revoked. You must file a complete T2046, Tax return where registration of a charity is revoked, no later than one year after the date shown in the upper-right corner of the T2051A notice.

For more information, go to Voluntary revocation.

Revocation notices 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. We will send you a T2051A notice explaining the reasons why we intend to revoke your registration.

For more information, go to Revocation as a result of an audit.

Notice of Revocation of Registration (T2051B)

We will send you a Notice of Revocation of Registration (T2051B) if we decide to revoke your charity’s registration for the following reasons:

• failure to respond to a T2051A notice
• failure to respond to a notice as a result of an audit
• unsuccessful objection or appeal

The notice will show the date your registration was revoked.

You must file a complete T2046 return no later than one year after the date shown in the upper corner of the T2051A or the notice as a result of an audit.

Related links

• Apply to register your revoked charity
• T2046 Return Where Registration of a Charity is Revoked
• RC4424 Completing the Tax Return Where Registration of a Charity is Revoked
• Income Tax Act provisions related to revocation of registration and annulments