Ottawa, Ontario, January 11, 2013... The Canada Revenue Agency (CRA)
will revoke the registration of Trinity Divine Outreach Ministries, a
Scarborough-based charity. The notice of revocation will be published in
the Canada Gazette with an effective date of January 12, 2013.
On November 30, 2012, and in accordance with subsection 168(1) of the Income Tax Act,
the CRA issued a notice of intention to revoke the registration of
Trinity Divine Outreach Ministries as a charity. The letter stated, in
part, that:
The Canada Revenue Agency’s (CRA) audit has revealed that the Organization has not complied with the requirements of the Income Tax Act
through its participation in a donation arrangement promoted by
Innovative Gifting Inc. As a direct result, the Organization issued 40
donation receipts for a total exceeding $1.1 million for shares
purportedly traded on the Frankfurt Stock Exchange. It is the view of
the CRA that the shares for which the tax receipts were issued did not
legally qualify as gifts; that the Organization failed to demonstrate
that it had actually received the tax-receipted shares; and that the
Organization failed to report the fair market value of the shares
purportedly gifted.
A copy of the notice of intention to revoke and other letters
relating to the grounds for revocation are available to the public on
request, in the language they were originally written, by calling 1‑800‑267‑2384.
An organization that has had its registration revoked can no longer
issue donation receipts for income tax purposes and is no longer a
qualified donee under the Income Tax Act. The organization is
no longer exempt from income tax, unless it qualifies as a non-profit
organization, and it may be subject to a tax equal to the full value of
its remaining assets.
Registered charities perform valuable work in our communities, and
Canadians support this work in many ways. The CRA regulates these
organizations through the Income Tax Act and is committed to
ensuring that they operate in compliance with the law. When a registered
charity is found not to comply with its legal obligations, the CRA may
revoke its registration under the Income Tax Act.
The CRA is reviewing all tax shelter-related donation arrangements
(for example, schemes that typically promise donors a tax receipt worth
more than the actual amount of the donation), and it plans to audit
every participating charity, promoter, and investor. For more
information about tax shelters, go to the CRA’s Tax alert Web page at www.cra.gc.ca/alert.
For more information about the registration of Canadian charities, go to the CRA’s Charities and Giving Web page at www.cra.gc.ca/charities.
Canada Revenue Agency
This a a reproduction copy of an official work that is published by the Government of Canada and that the reproduction has not been produced in affiliation with, or with the endorsement of the Government of Canada.
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