Revocation Tax & T2046 Return for Canadian Charities

Managing a charity’s financial responsibilities in Canada can be complicated, particularly regarding taxes. One crucial aspect that charities must understand is the revocation tax and the T2046 tax return. Not grasping these concepts could lead to profound financial implications for your charity, making it urgent for you to comprehend these tax regulations fully.

Here’s a straightforward overview of these terms and how they affect charities.

What Is Revocation Tax in Canadian Charities?

Revocation tax applies when a charity loses its registered status with the Canada Revenue Agency (CRA). This can happen for several reasons, such as failing to meet the requirements for maintaining charitable status.

The repercussions could result in losing tax-exempt status and the ability to issue tax receipts or even in the voluntary dissolution of the charity, which could significantly impact your charity’s finances.

When a charity is revoked, it must pay a tax on the fair market value of its remaining assets at the time of revocation. This tax is calculated to ensure that the assets donated initially for charitable purposes are not improperly used for other purposes after the charity has lost its status.

Definition and Purpose of the Revocation Tax

Revocation tax applies to charities whose registration has been revoked by the CRA.

The tax is calculated based on the charity’s remaining assets and serves several purposes in Canada’s regulatory framework.

Primary purposes include:

Recovering tax benefits previously granted to the charity
Ensuring funds intended for charitable purposes reach qualified organizations
Deterring non-compliance with charitable regulations

This tax removes the tax-exempt status that registered charities enjoy.

Given the significant tax advantages charities receive, this penalty ensures those benefits remain within the charitable sector.

The revocation tax calculation considers the fair market value of all remaining property, including cash, investments, real estate, and other assets owned at the time of revocation.

Triggering Events for Revocation Tax

Several actions or failures can trigger revocation tax for Canadian charities.

The CRA outlines clear guidelines for revoking charitable status.

Common triggering events include:

Failing to file required annual returns (T3010)
Operating outside charitable purposes
Providing undue benefits to private individuals
Failing to maintain adequate books and records
Not meeting minimum disbursement quotas

Revocation tax applies when charities repeatedly fail to comply with CRA requirements.

The agency usually issues a Notice of Intention to Revoke before finalizing the process.

Non-compliance with fundraising regulations can also trigger revocation, such as improper receipt issuing or failing to supervise fundraising activities.

Who Is Subject to Revocation Tax

The revocation tax primarily impacts registered charities that no longer meet the criteria set by the CRA. Charities must stay compliant with these regulations to avoid revoking their status and subsequent tax implications. Compliance is not merely a suggestion; it is essential.

All registered charities in Canada may face revocation tax if they lose their charitable status.

This applies regardless of the charity’s size, type, or length of operation.

The tax affects various types of charitable organizations:

Organization Type	Subject to Tax
Public foundations	Yes
Private foundations	Yes
Charitable organizations	Yes
Registered Canadian amateur athletic associations	Yes

‍

The revocation tax applies to the organization itself, not its directors or members personally.

However, directors may face other legal consequences depending on the circumstances.

The charity becomes subject to this tax immediately upon revocation of its registration.

The organization must file Form T2046 within one year of receiving the Notice of Intention to Revoke from the CRA.

What is the T2046 Tax Return?

The T2046 tax return, also known as the “Return of Income for a Charity that has ceased to be a registered charity,” is the form that charities must complete when revoked. This return reports the revocation tax owed and details the charity’s assets at the time of revocation.

Key Components of the T2046:

Reporting Assets: The T2046 requires charities to list all assets remaining at the time of revocation. This includes cash, property, real estate or equipment, and other valuable assets like investments or intellectual property.
Calculating the Tax: Charities must calculate the revocation tax based on the fair market value of these assets. This involves determining the current value of each asset and applying the tax rate, which is generally 100% of the amount owed.
Filing Deadline: Charities must file the T2046 within six months of their revocation date. Meeting this deadline is vital to avoid additional penalties.
Payment of Tax: Along with the T2046, charities must pay the calculated revocation tax by the filing deadline. Failure to do so can lead to further penalties and interest charges.

Why is This Important?

Understanding the revocation tax and the T2046 tax return is crucial for all charities. Not only does it help in managing the financial implications of losing registered status, but it also emphasizes the importance of compliance with CRA regulations. Charities that remain aware of their responsibilities can better protect their assets and ensure they continue serving their intended purposes.

Purpose of Form T2046

Form T2046 is the main tool for calculating and reporting revocation tax when a charity loses its registered status.

The CRA uses this form to determine the exact amount of tax owed based on the charity’s remaining assets.

The form captures financial information needed to assess the revocation tax, including the fair market value of all property owned at the time of revocation.

This tax applies to the net value of assets that were not transferred to eligible donees.

The revocation tax rate is 100% of the net asset value, so accurate completion of this form is essential.

Requirement to File After Revocation

Charities must file Form T2046 within one year of receiving their Notice of Intention to Revoke from the CRA.

This deadline is strict and cannot be extended.

The filing requirement applies whether the charity’s registration was revoked involuntarily or if the charity voluntarily gave up its registered status.

Both situations trigger the same filing obligations.

The CRA includes a partially completed T2046 form with the T2051B Notice of Revocation of Charity’s Registration.

This pre-filled information helps streamline the filing process but requires additional details from the charity.

Key Information Required on Form T2046

The T2046 tax return requires details about the charity’s financial position at revocation.

Charities must report all assets owned, including cash, investments, property, and equipment.

Essential information includes:

Fair market value of all charity property
Details of transfers to eligible donees
Outstanding debts and liabilities
Administrative and winding-up costs

The form also requires information about any property transfers made to qualifying organizations.

These transfers can reduce the revocation tax burden if completed properly.

Schedule 5 accompanies the main form and addresses transfers of property to eligible donees.

Accurate completion of this schedule is crucial for minimizing the revocation tax liability.

Filing Requirements and Compliance

Canadian charities must meet strict filing deadlines and follow specific tax rules to maintain their registered status.

The CRA enforces these requirements through penalties and potential revocation of charitable registration.

Filing Deadlines and Penalties

The T2046 tax return must be filed within one year after a charity’s registration is revoked.

This applies whether the revocation was voluntary or imposed by the CRA.

Charities face serious consequences for non-compliance.

The most common reason for revocation is failing to file annual returns as required under the Income Tax Act.

Penalties for non-compliance include:

Monetary penalties
Suspension of charitable status
Complete revocation of registration
Revocation tax equal to 100% of remaining property value

If charities do not meet filing requirements, the CRA can impose these penalties immediately.

Delinquent revocations occur most often when charities fail to submit mandatory annual returns.

The revocation tax represents the harshest penalty and applies to all remaining assets when registration ends.

Role of the Charities Directorate

The Charities Directorate is part of the Canada Revenue Agency and oversees all registered charities in Canada.

The Directorate handles several key functions:

Processing charity applications
Monitoring compliance with regulations
Conducting audits and investigations
Issuing revocation notices
Managing the T2046 filing process

When charities face revocation, the Directorate provides notices explaining required actions.

These notices outline specific steps to address compliance issues.

The Directorate also manages the winding-up period after revocation.

During this time, charities must distribute remaining assets according to CRA requirements.

GST/HST and Other Tax Considerations

Registered charities have special GST/HST obligations that differ from regular businesses.

Understanding these rules helps maintain compliance.

Key GST/HST considerations include:

Exemptions for charitable activities
Registration thresholds
Input tax credit eligibility
Reporting requirements for taxable supplies

When registration is revoked, GST/HST status changes immediately.

Former charities lose their special exemptions and must follow regular business tax rules.

The T2046 form requires detailed reporting of all tax obligations, including any outstanding GST/HST amounts and other federal taxes.

Provincial tax implications also matter, as each province has different rules for former charities regarding property and sales taxes.

Calculating Revocation Tax Liability

Calculating revocation tax requires careful assessment of all charity assets and their fair market values.

The tax applies to assets not properly distributed during the winding-up period, with specific rules for donation receipt treatment and payment timelines.

Asset Valuation and Fair Market Value

Fair market value determines the tax base for revocation calculations.

Charities must assess all property at its current market worth on the revocation date.

This includes cash, investments, real estate, and equipment.

Professional appraisals may be necessary for complex assets like buildings or specialized equipment.

The CRA requires accurate valuations to calculate the proper tax amount.

Undervaluing assets can lead to penalties and additional assessments.

Charities should document all valuation methods and supporting evidence.

Keep receipts, appraisals, and market comparisons for CRA review.

Asset transfers to qualified donees during the winding-up period reduce the taxable amount.

These must occur within the one-year deadline to qualify for the reduction.

Treatment of Unspent Donations

Unspent donations face specific tax treatment under revocation rules.

Money received through official donation receipts that remains unused becomes part of the taxable base.

The tax credit donors claimed does not affect the charity’s revocation tax calculation.

However, unspent amounts increase the total tax liability.

Charities must track which funds came from donations versus other revenue sources.

This helps calculate the exact portion subject to revocation tax.

Donations spent on charitable activities before revocation do not count toward the tax base.

Only unused donation amounts increase the liability.

Donation receipts issued in the final year need careful review to ensure CRA compliance.

Reporting and Tax Payment Process

Form T2046 calculates and reports the revocation tax amount.

Charities must file this return within one year of receiving the Notice of Intention to Revoke.

The form requires detailed asset listings and their fair market values.

Include all supporting documentation with the submission.

Payment accompanies the T2046 filing, as CRA does not offer payment plans for revocation tax.

Full payment is due with the return.

Late filing or payment results in interest charges and potential penalties.

The one-year deadline is firm with limited exceptions.

Charities should prepare the T2046 well before the deadline to allow time for corrections or additional documentation requests from the CRA.

Consequences of Losing Charitable Status

When a charity loses its registered status, the organization faces immediate and lasting consequences that affect both operations and supporters.

The revocation eliminates tax benefits for the charity and removes donation receipt privileges that donors rely on for tax credits.

Loss of Tax-Exempt Status

Revoked charities immediately lose their exemption from income tax.

The organization must pay income tax on all revenue like a regular business.

The CRA publishes the charity’s name and revocation reason in the Canada Gazette.

This public notice also appears on CRA’s online list of revoked charities.

Key tax implications include:

Income tax applies to all organizational revenue
Loss of HST/GST exemptions on eligible purchases
Potential revocation tax equal to 100% of remaining assets
Required filing of T2046 tax return within one year

The revocation tax represents the most severe financial consequence.

This tax is based on the fair market value of all assets remaining after paying debts.

Implications for Official Donation Receipts

Charities lose the ability to issue official donation receipts as soon as their charitable status is revoked. This rule applies immediately upon revocation.

Receipts issued after revocation are invalid. Donors cannot use these receipts to claim tax credits.

The charity must notify all donors about the revocation status. We recommend sending written notice to regular supporters to explain the situation.

Receipt-related consequences:

Immediate halt to all receipt issuing
Previously issued receipts for the tax year remain valid
Donor databases cannot be used for receipt purposes
Fundraising efforts become significantly more difficult

Organizations that depend on donation receipts feel the greatest impact. Many donors reduce or stop giving without tax credit benefits.

Impact on Donors and Tax Credits

Donors cannot claim charitable tax credits for donations made after revocation. This makes continued fundraising much harder.

Canadian donors receive federal tax credits of 15% on the first $200 and 29% on amounts above $200. Provincial tax credits add further savings.

Combined federal and provincial credits can exceed 40% in some provinces.

Donor impact includes:

Loss of federal charitable tax credits
Loss of provincial charitable tax credits
Reduced incentive to continue donating
Potential donor migration to other registered charities

Many donors see charitable status as a sign of legitimacy and good governance. Revocation often damages the organization’s reputation.

Corporate donors face similar issues. Businesses cannot deduct charitable donations to revoked charities as business expenses.

Strategies for Compliance and Re-Registration

Charities can avoid revocation by following Canada Revenue Agency requirements and keeping proper records. After revocation, organizations have limited options, including re-registration within one year or paying the full revocation tax penalty.

Preventing Revocation Through Best Practices

The Charities Directorate helps registered charities meet Income Tax Act requirements. We must file annual returns on time to avoid automatic revocation.

Key compliance strategies include:

Filing T3010 returns by the deadline each year
Maintaining accurate financial records and receipts
Ensuring charitable activities match stated purposes
Following proper donation receipting procedures

We should set up internal systems to track filing deadlines. Many revocations happen because charities fail to file required documents.

Regular communication with the Canada Revenue Agency helps resolve problems early. We can request extensions or clarification if needed.

Strong governance structures prevent compliance problems. Board oversight and financial controls lower the risk of activities that could lead to revocation.

Options After Revocation

Once the Canada Revenue Agency issues a Notice of Intention to Revoke, we have one year to act. Two main options are available during this period.

Re-registration application allows us to restore charitable status if approved before the deadline. We must show compliance improvements and pay any outstanding obligations.

Accept revocation requires filing Form T2046 and paying revocation tax equal to 100% of remaining assets after debts. This ends the organization’s charitable operations.

We cannot ignore revocation notices. Failing to act within one year leads to automatic revocation and full tax liability on remaining property.

The one-year deadline starts from the notice date. We should address compliance issues immediately.

Re-Registration Process and Penalties

Re-registration requires submitting a complete charity application to the Charities Directorate. We must show how we resolved previous compliance issues and provide updated governing documents.

Current penalties for re-registration:

$500 penalty for revocations due to missing returns
Full application review process like new charities
Possible extra requirements based on revocation reasons

The application process takes several months. We should submit re-registration requests as early as possible within the one-year window.

Re-registration success depends on fixing the original revocation causes. The Canada Revenue Agency checks if we can maintain compliance going forward.

Documentation showing corrective actions strengthens re-registration applications. This includes new policies, board resolutions, and updated financial controls.

Conclusion

Revocation tax and the T2046 tax return are critical components of the regulatory framework for Canadian charities. Charities facing revocation or seeking guidance should consult a tax professional or legal advisor. These professionals can provide expert advice on navigating the process, ensuring compliance, and effectively managing the situation.

If your charity faces potential revocation or needs guidance on T2046 compliance, contact Northfield & Associates. Our experienced team understands Canadian charity law and can help with these situations.

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Frequently Asked Questions

Canadian charities facing revocation must understand specific tax obligations and filing requirements. The revocation tax affects organizations that lose their registered status, and proper compliance requires completing designated forms within strict timelines.

What is the charity revocation tax in Canada?

he charity revocation tax is a penalty imposed when a registered charity loses its charitable status through the Canada Revenue Agency (CRA). The tax applies to “appropriations” – transfers of property not made for charitable activities, including transfers to non-qualified recipients or distributions outside charitable purposes. The tax rate is typically 100% of the fair market value of inappropriately transferred assets.

What is the charity tax return in Canada?

The charity tax return is Form T2046, “Tax Return Where Registration of a Charity is Revoked,” which must be filed when charitable status is revoked or voluntarily surrendered. This return calculates the revocation tax owed and covers all property transfers during the winding-up period.

What are the filing requirements for the T2046 Tax Return for Registered Charities that have lost their charitable status?

Form T2046 must be filed within one year of the revocation date. The return must list all appropriations made during the winding-up period with fair market values of transferred property. Any revocation tax owing must be paid when filing, with late filing resulting in penalties and interest.

What are the charity tax rules in Canada?

Registered charities are generally exempt from income tax and can issue official donation receipts. Once revoked, organizations lose tax-exempt status immediately, cannot issue receipts, and become subject to regular income tax rules. Remaining assets should go to qualified donees to avoid revocation tax.

How to adjust tax return in CRA?

Adjustments to T2046 returns can be requested by contacting CRA Client Services at 1-800-267-2384. Written requests should include supporting documentation explaining errors and corrected calculations. The CRA may allow voluntary corrections within reasonable timeframes.

What is the most common mistake made on taxes?

The most common mistakes include incorrectly calculating appropriations and fair market values, failing to identify all property transfers during winding-up, and poor record-keeping leading to incomplete reporting. Organizations should maintain detailed documentation of all transactions throughout the revocation process.

Disclaimer: The information contained in this article is provided for general information purposes only and does not constitute legal or other professional advice. Readers should seek tailored legal advice in relation to their personal circumstances.

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