The Charities Directorate of CRA has added a number of new pages dealing with revoking registrations of Canadian registered charities.  These pages will help a charity that is either proposed to be revoked or has been revoked understand its rights and obligations.  Here is What’s New http://www.cra-arc.gc.ca/chrts-gvng/chrts/whtsnw/menu-eng.html and here is the section on revocation: http://www.cra-arc.gc.ca/chrts-gvng/chrts/rvkng/menu-eng.html

I have discussed before the dangers of having a “dormant” charity that just files its T3010 to maintain its registered status.  Essentially that could be taken over by some “evil-doers” and the charity’s receipting privileges could be misused.  The section on voluntary revocation sets out quite succinctly and easily how a charity can apply for voluntary revocation http://www.cra-arc.gc.ca/chrts-gvng/chrts/rvkng/typs/vlntry-eng.html If you are involved with a dormant charity you should read the section on voluntary revocation.  Also keep in mind if your charity has assets they need to be dealt with appropriately.