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Summary PolicyDate Reference Number Key Words Policy Statement Under the Income Tax Act, the Minister of National Revenue can annul a registered charity's status if it was registered in error or if it has ceased to be a charity as a result of a change in law. A charity that has been annulled is deemed never to have been registered as a charity and consequently, is not subject to revocation tax. However, an official donation receipt issued by a charity prior to the annulment of its registration is valid as long as it would have otherwise been valid. 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 of annulment was mailed. Under the Act, the CRA can provide to anyone that requests it, a copy of the entirety or any part of any letter sent by or on behalf of the Minister to the charity relating to the grounds for annulment. References
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