Summary Policy

Date
November 3, 2005

Reference Number
CSP - S17

Key Words
Sanctions - Penalties

Policy Statement

Under the Income Tax Act, the Minister may impose a sanction (i.e., a penalty) on a registered charity that does not comply with the provisions of the Income Tax Act.

The list of penalties is available at: Penalties Chart

Under the Act, a charity can appeal the Minister's decision by filing a notice of objection within 90 days after the day on which the notice was mailed.

Under the Act, the CRA can provide to anyone that requests it, a copy of the entirety of or any part of any letter or notice issued by the Minister to a charity relating to a suspension or an assessment of tax or penalty (other than a liability of revocation tax.)

References

• Confidentiality, CSP-C12.
• Financial Penalties, CSP-F17.
• Objection, CSP-O05.
• Revocation Tax, CSP-R24.
• Suspension, CSP-S18.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 188.1, ss. 168(4) and para. 241(3.2)(g).