Recent CRA letters of revocation for Canadian registered charities - received December 2021

Here are the CRA letters from a number of recent Canadian registered charity revocations. These letters from CRA cover many different grounds for de-registration.

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 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 dozens or so 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 decade of the Federal Court of Appeal overturning the 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 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.

We have also attached a copy of the last financial statement that was filed for these charities.

Ark Angel Fund – Notice of Intention to Revoke – NITR_869008136RR0001_Redacted

Ark Angel Fund2019-12-31_869008136RR0001_FS_Redacted

Bnei Chesed Foundation Notice of Intention to Revoke NITR_Redacted

Bnei Chesed Foundation 2020-01-31_860543768RR0001_FS_Redacted

Children’s Joy Foundation Notice of Intention to Revoke 825438708RR0001_NITR_Redacted

Children’s Joy Foundation 2019-12-31_825438708RR0001_FS_Redacted

Fondation Gamma -Rho – Notice of Intention to Revoke 118934934RR0001_NITR_Redacted

Fondation Gamma -Rho 2020-03-31_118934934RR0001_FS_Redacted

Hansarang Presbyterian Church 2018-12-31_878219922RR0001_FS_Redacted

Hansarang Presbyterian Church – Notice of Intention to Revoke 878219922RR0001_NITR_Redacted

Humane Society of Canada Foundation – Notice of Intention to Revoke – 811964493RR0001_NITR_Redacted