Revocation letters

Over the last decade, we have provided to the public CRA letters relating to a number of Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration. Some relate to relatively minor matters, such as an organization being inactive for many years, to more serious matters, such as lacking appropriate direction and control, private benefits, and even terrorism.

These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause or that the revocation was as a result of an audit and non-compliance (as opposed to voluntary revocation or failure to file). You can request other documents directly from CRA using the CRA website.

CRA is only allowed to release very limited information on a deregistered charity, such as these letters, and only after deregistration. You can contact the former charities if you wish to obtain additional information. Because CRA alleges in a letter a particular set of facts does not make it necessarily correct. Many of these revocations have not been tested in court.

There have been many dozens of cases in the Federal Court of Appeal with charities challenging the CRA revocations (or refusal to register a charity). Although sometimes the court will disagree with some of the grounds, I am not aware of any cases in the last two decades of the Federal Court of Appeal overturning the charity revocations of CRA.

Why should people care about the revocations of charities? The ability of CRA to revoke the registration of a registered charity can have a significant impact on a charity, and the charitable sector is an important part of our society and economy. Why CRA would revoke a charity and the explanations given are important. It helps charities understand compliance issues. It also allows the public to understand whether CRA is acting reasonably in the matter. Unfortunately, CRA does not give detailed guidance on certain topics, and these letters are also helpful in understanding certain topics not covered by the guidance.

Some Recent Revocations by CRA

Here are some of the recent revocations by CRA. You can find out more about these charities on the CRA website.   Headwaters Foundation Revoked-Audited BC VANCOUVER 2022-09-10 Ashreigny Charitable Foundation Revoked-Audited ON PETERBOROUGH 2022-09-10 KUPAS HACHESED MEOROTH Revoked-Audited QC…

CRA accepts over 170 voluntary revocations

The Canada Gazette on October 17, 2020 published the names of over 170 Canadian registered charities that had requested voluntary revocation.  Here is the list.  The last voluntary revocations that happened were on March 28, 2020. The last “failure to file”…

CRA revokes charity that spent almost 200m on foreign activities over last 5 years

Global News journalist Stewart Bell recently wrote an article “Government revokes charity status of Canadian Jewish group that supported ‘foreign armed forces’“.  The articles discusses the recent revocation of the Canadian registered charity Beth Oloth Charitable Organization.  You can see detailed…

Recent CRA letters of revocation for Canadian registered charities

Here are the CRA letters from a number of recent Canadian registered charity revocations, annulments and penalties.  These letters from CRA cover many different grounds for de-registration or the imposition of penalties.    For a number of years we have been…

Some historical CRA letters when revocation of charity status

For a number of years we have been providing the public with copies of CRA revocation letters.  These letters set out the CRA reasons for revocation of charitable status when CRA is alleging cause.  We recently requested from CRA some…

Prescient Foundation – some additional documents.

In the past we posted the revocation letters from the Canada Revenue Agency to various registered charities in the Vancouver area including the Prescient Foundation (and also Essential Grace Foundation, Malachi_3_10_Foundation, and The Gateway Benevolent Society).  A number of law…

Some recent revocation letters from CRA for various charities

Here are some recent revocation letters from CRA in which the Charities Directorate explains why they revoked certain charities for cause. The Canadian Quadraplegic Association Bette’s Single Family & Senior Food Bank.  CRA noted “The Canad~ Revenue Agency’s (CRA) audit…

Some recent CRA letters to charities for revocation for cause

Here are a number of recent letters from the CRA to registered charities that were revoked by CRA for cause .Physicians for Global Survival (Canada) Canadian Burn Foundation Jaamiah Al Uloom Al Islamivvah Ontario Childhood Asthma Foundation

CRA revocation letters to former RCAAA Little League Baseball Canada

Here are the actual letters from the Charities Directorate of the Canada Revenue Agency to Little League Baseball Canada. Here are links to CRA Press Releases and other CRA letters to registered charities and Registered Canadian Amateur Athletic Assocations (RCAAAs)…