Providing fraudulent information

Summary policy

Date
September 3, 2003 (Revised September 13, 2005)

Reference number
CSP-F12

Key words

Fraud - Revocation

Policy statement

Registered charities and registered Canadian amateur athletic associations can have their registration revoked for providing fraudulent information to the Canada Revenue Agency.

Under the Income Tax Act, the registration of a registered charity can be revoked if the charity made a false statement in circumstances amounting to culpable conduct in providing information to obtain registration.

References

• Summary policy CSP-R12, Revocation
• Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, para. 149.1(4.1)(c)

Date modified:

2005-09-30