Summary Policy

Date
November 3, 2005

Reference Number
CSP - S18

Key Words
Suspension - Penalties - Sanctions

Policy Statement

Under the Income Tax Act, the Minister may give notice to a registered charity that its tax-receipting privileges have been suspended. A suspension is for one year from the day that is seven days after the notice is mailed.

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.

A charity that has filed a notice of objection to a suspension can file an application to the Tax Court of Canada for a postponement of that portion of the period of suspension that has not elapsed.

References

• Books and Records, CSP-B01.
• Business, CSP-B02.
• Confidentiality, CSP-C12.
• Financial Penalties, CSP-F17.
• Objection, CSP-O05.
• Receipt, CSP-R02.
• Sanctions, CSP-S17.
• Tax Court of Canada, CSP-T09.
• Undue Benefits, CSP-U02.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, s. 188.1, ss. 188.2(1) to (5).