Suspension of the Authority to Issue Official Receipts

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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, officers, trustees or like officials is an ineligible individual;
  • devotes to political activities resources that are not considered to be devoted to charitable activities (if it is a charitable organization) or to charitable purposes (if it is a charitable foundation).

Duration of suspension

We 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).

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