The Charter of the French language and its regulations govern the consultation of English-language content.

Suspension of the Authority to Issue Official Receipts

An organization's authority to issue official receipts may be temporarily suspended if the organization:

  • has not complied with requirements with regard to keeping and retaining registers;
  • has accepted a gift on behalf of another organization whose authority to issue official receipts has been suspended;
  • has failed to provide the required information in its information return;
  • is managed or controlled by an ineligible individual, or any of its directors, trustees, officers or like officials is an ineligible individual;
  • devotes part of its resources to direct or indirect support of, or opposition to, any political party or candidate for public office;
  • is a charity and makes a false statement, in circumstances amounting to culpable conduct, in order to maintain its registration.

Duration of suspension

We will notify an organization of our decision to temporarily suspend its authority to issue official receipts by registered mail. This sanction applies for one year as of the eighth day following the sending of the notice. The organization must then inform all potential donors that, further to the decision, gifts made during that period will not give entitlement to any tax benefit (deduction or credit, depending on whether the donor is a corporation or an individual).

Note End of note

One mission. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter