In Newsletter 33, CRA identified various registered charities that have had their registered charity status revoked for involvement in tax shelter gifting arrangements.

In Newsletter 33 (, CRA advised as follows:

“Tax shelter-related revocations

In 2009, the following charities had their registration revoked due to tax shelter-related non-compliance. At each link below, you can read a summary of the related revocation. For more general information about tax shelters, see What is a tax shelter? on

The Millennium Charitable Foundation:

The Children’s Emergency Foundation:

Living Waters Ministry Trust:

Healing and Assistance Not Dependence Canada:

Jesus El Buen Pastor Spanish Pentecostal Church of Toronto:

Funds for Canada Foundation:

New Hope Ministries Institute:

Alberta Distribution Relief Agency Aid Society International:

The CRA is reviewing all tax shelter-related donation arrangements (for example—schemes that typically promise donors tax receipts worth more than the actual amount of the donation) and it plans to audit every participating charity, promoter, and investor. “