Consequences of revocation

If your charitable registration is revoked, you:

• cannot issue official donation receipts
• do not qualify for exemption from income tax as a registered charity
• will have your name and the reason for revocation published in the Canada Gazette and in the List of charities
• must transfer all your remaining assets to an eligible donee or pay revocation tax
• will not be a charity for GST/HST purposes which could affect:
  • the tax status of your supplies
  • the way you calculate your net tax
  • your ability to claim a rebate for GST/HST

If you use your remaining assets for your charitable activities or transfer them to an eligible donee during the winding-up period, your revocation tax may be zero.

Related links

• How to apply for re-registration
• T2046 Return Where Registration of a Charity is Revoked
• RC4424, Completing the Tax Return Where Registration of a Charity is Revoked

Date modified:

2017-04-27