WP 0119-1
WP 0119-2
-3-b)
by
virtue
of
section
188
of
the
Act
,
the
Organi
zat
ion will
be
required to
pay
a t
ax
within
one
year
fr
om
the
date of the
notice
of
intention to revoke. Th
is
revocation
tax
is calculated on prescribed Form T2046,
Tax Return Where
Reg
i
strat
i
on
of
a
Charity is Revoked
(the Return
.
The Return must
be filed
, and
the
tax
paid, on
or
before the
day
that
is
one year from the
date
of
the
notice
of
intention to revoke. The relevant provisions
of
the
Act concern
ing
the tax
app
licable
to
revoked charities can also be found in Appendix B . F
orm
T2046
and
the
related Guide RC4424,
Completing the Tax Retum Where
Registration
of
a Charity
is
Revoked
are available on
our Web
site
at
www.cra-arc.qc.ca/charities;
c} the Organization will
no
longer qualify
as
a c
har
ity for purposes of
subsection 123(1)
of
the
Excise Tax
ct
.
As
a result, the Organization
may
be
subject
to obligations and entitlements under the
Excise Tax
ct
that
app
ly
to
or
ga
nizations other than charities. If you have any questions
about your Goods
and Services Tax/Harmonized Sales Tax (GST/HST) obligations
and entitlements, please call
GST/
H
ST
Rulings at 1-888-830-7747
Quebec)
or 1-800-959-8287
r
est of Canada).
Finally,
we
wish
to
advise
that subsection 150(1)
of
the
Act requires that every corporation (
other
th
an
a corporation that
was
a registered charity throughout the
year)
file a return of in
com
e wi
th
the Minister in the prescribed form, containing pre
sc
ri
bed information,
for
each
taxation year.
The
return of income must
be
filed without
no
ti
ce
or
demand.
Yo
urs sincerely,
Tony
Manconi Director General
Chariti
es
Directorate
Attachments:
-CRA
's
AFL
, dated June 16,
20
14
-Organization
's Representations, dated
November
18, 2014 -
App
endix A -
CRA
pos
it
ion on repre
se
ntations -
App
endix
B -
Relevant provisions
of
the
Act
c.c
.:
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