Summary Policy

Date
October 25, 2002 (Revised November 23, 2005)

Reference Number
CSP - R11

Key Words
Return - Revocation

Policy Statement

Under the Income Tax Act, a charity whose registration has been revoked must file a completed copy of Form T2046, Tax Return Where Registration of a Charity is Revoked, and a completed copy of Form T3010A, Registered Charity Information Return, including any required attachments, on or before the day that is one year after the charity's deemed year end.

References

• Fiscal Period, CSP-F04.
• Revocation, CSP-R12.
• Revocation Tax, CSP-R24.
• Tax, CSP-T01.
• Completing the Tax Return Where Registration of a Charity is Revoked, RC4424.
• Registered Charity Information Return, T3010A.
• Tax Return Where Registration of a Charity is Revoked, T2046.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 189(6.1).