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I-3 - Taxation Act
Section 1063
Disposition versions
1063. The Minister may revoke the registration of a charity, of a Canadian amateur athletic association, of a Québec amateur athletic association or of a journalism organization the registration of which has been recognized or authorized by this Part or by regulation, if such charity, association or organization
(a) applies therefor;
(b) fails to comply with the conditions imposed by this Part or the regulations for the maintenance of its registration;
(c) fails to file an information return as and when required under this Part or a regulation;
(d) issues a receipt for a gift otherwise than in accordance with this Part and the regulations or that contains false information;
(e) fails to comply with or contravenes section 34 of the Tax Administration Act (chapter A-6.002); or
(f) accepts a gift the granting of which was expressly or implicitly conditional on the charity, association or organization making a gift to another person, association, organization, society or club other than a qualified donee.
1063. The Minister may revoke the registration of a charity, of a Canadian amateur athletic association, of a Québec amateur athletic association or of a journalism organization the registration of which has been recognized or authorized by this Part or by regulation, if such organization or association
(a) applies therefor;
(b) fails to comply with the conditions imposed by this Part or the regulations for the maintenance of its registration;
(c) fails to file an information return as and when required under this Part or a regulation;
(d) issues a receipt for a gift otherwise than in accordance with this Part and the regulations or that contains false information;
(e) fails to comply with or contravenes section 34 of the Tax Administration Act (chapter A-6.002); or
(f) in the case of a registered Canadian amateur athletic association, of a registered Québec amateur athletic association or of a registered journalism organization, accepts a gift the granting of which was expressly or impliedly conditional upon the association or organization making a gift to another person, society, association, organization or club.
1063. The Minister may revoke the registration of a charity, of a Canadian amateur athletic association or of a Québec amateur athletic association the registration of which has been recognized or authorized by this Part or by regulation, if such organization or association
(a) applies therefor;
(b) fails to comply with the conditions imposed by this Part or the regulations for the maintenance of its registration;
(c) fails to file an information return as and when required under this Part or a regulation;
(d) issues a receipt for a gift otherwise than in accordance with this Part and the regulations or that contains false information;
(e) fails to comply with or contravenes section 34 of the Tax Administration Act (chapter A-6.002); or
(f) in the case of a registered Canadian amateur athletic association or of a registered Québec amateur athletic association, accepts a gift the granting of which was expressly or impliedly conditional upon the association making a gift to another person, club, society or association.
1063. The Minister may revoke the registration of a charity, of a Canadian amateur athletic association or of a Québec amateur athletic association the registration of which has been recognized or authorized by this Part or by regulation, if such organization or association
(a) applies therefor;
(b) fails to comply with the conditions imposed by this Part or the regulations for the maintenance of its registration;
(c) fails to file an information return as and when required under this Part or a regulation;
(d) issues a receipt for a gift or donation otherwise than in accordance with this Part and the regulations or that contains false information;
(e) fails to comply with or contravenes section 34 of the Tax Administration Act (chapter A-6.002); or
(f) in the case of a registered Canadian amateur athletic association or of a registered Québec amateur athletic association, accepts a gift or donation the granting of which was expressly or impliedly conditional upon the association making a gift or donation to another person, club, society or association.
1063. The Minister may revoke the registration of a charity, of a Canadian amateur athletic association or of a Québec amateur athletic association the registration of which has been recognized or authorized by this Part or by regulation, if such organization or association
(a) applies therefor;
(b) fails to comply with the conditions imposed by this Part or the regulations for the maintenance of its registration;
(c) fails to file an information return as and when required under this Part or a regulation;
(d) issues a receipt for a gift or donation otherwise than in accordance with this Part and the regulations or that contains false information;
(e) fails to comply with or contravenes section 34 of the Act respecting the Ministère du Revenu (chapter M-31); or
(f) in the case of a registered Canadian amateur athletic association or of a registered Québec amateur athletic association, accepts a gift or donation the granting of which was expressly or impliedly conditional upon the association making a gift or donation to another person, club, society or association.
