Canadian Charities Recently Revoked by CRA for cause

Transcription

Canadian Charities Recently Revoked by the Charities Directorate of CRA
for Cause 2011
By Mark Blumberg (April 21, 2011)
Last year we published a list of registered charities that had been revoked for cause
along with a list of the directors of each charity. To my surprise three charity
lawyers were on the list as directors of some of the revoked charities. That list can
be found at:
http://www.globalphilanthropy.ca/index.php/blog/comments/canadian_charities_re
cently_revoked_by_the_charities_directorate_of_cra_for/
Here is another list that covers April 1, 2010 to April 21, 2011 of Canadian
registered charities that lost their charitable status for cause. Some more
surprises in this batch.
The CRA notes that revoked for cause is:
Registration as a charity has been cancelled as the direct result of an
audit. Generally, only the most severe cases of non-compliance, or
cases where there is continuous non-compliance (despite attempts by
the Charities Directorate to get offending charities on side), result in
revocation for cause.
The information is taken directly from the CRA’s publicly accessible database
located
at
http://www.cra-arc.gc.ca/ebci/haip/srch/advancedsearcheng.action
The information in the T-3010s is based on filings by the registered charities
and therefore there are no assurances that it is correct. The charity filing
the information may have provided incorrect information and CRA may have
incorrectly inputted the information. For the most up to date information
see CRA’s database.
Also some of the audit letters sent by CRA to certain registered charities are
listed at:
http://www.globalphilanthropy.ca/index.php/blog/comments/canada_revenu
e_agency_deregistering_record_number_of_questionable_canadian_/
Information was accessed from the CRA Charities database on April 21, 2011
and is therefore only accurate as of that date.
AFRICANADIAN MEDIATION AND COMMUNITY SERVICES
BN/Registration Number:
Charity Status:
Effective Date of Status:
Sanction:
Language of
Correspondence:
Designation Description:
Charity Type:
Category:
864830617RR0001
Revoked
2010-12-11
N/A
English
Address:
City:
Province/Territory/Other:
Country:
Postal Code/Zip Code:
Charity Email Address:
Charity Web site Address:
Charitable Organization
Benefits to the Community & Other
Community Organizations, (not else
classified)
1110 FINCH AVENUE WEST SUITE 222
TORONTO
ONTARIO
CA
M3J2T2
N/A
N/A
Revocation:
Type of Revocation:
Income Tax Act Reference:
Additional Information:
Revocation for Cause
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - AFRICANADIAN MEDIATION
AND COMMUNITY SERVICES
The Canada Revenue Agency's (CRA) audit has revealed that the
Africanadian Mediation and Community Services (the Organization) was not
complying with the requirements set out in the Income Tax Act. In
particular, it was found that the Organization did not maintain adequate
books and records, and had provided inappropriate benefits to its Executive
Director. The Organization reported tax-receipted gifts of $234,289 in 2006
and $40,271 in 2007 of which tax-receipted non-cash gifts were reported to
be $201,200 and $23,100, respectively, which were purportedly comprised
mainly of used items. Records could not be provided to detail the amounts of
gifts-in-kind received. Inappropriate benefits to the Executive Director in
both 2006 and 2007 included payments for his educational studies and
utilities of his personal residence. For each of these reasons and other
concerns identified during the course of the audit, it is the CRA's view that
the Organization no longer meets the requirements necessary for charitable
registration.
Directors / Trustees and Like Officials - AFRICANADIAN MEDIATION
AND COMMUNITY SERVICES
13 Directors / Trustees and Like Officials.
Registered charities that notice problems with their online information should
visit the amendment page for instructions on how to correct the information.
#
Directors/Trustees and Like Officials
1
Last name:Underwood Kidd
First name: Basil
Initial/Middle name:
Director/Trustee/Like Officials Term:
Start Date: 2008-11-24
End Date:
Position: Chairman
At arm's length with other Directors, etc.?:
2
Last name:Ehiremhen
First name: Josephine
End Date:
Position:
3
Last name:Dunstan
First name: Erol
End Date:
Position: Secretary
4
Last name:Ighalo
First name: Janet
End Date:
Position: Treasurer
5
Last name:Lawal
First name: Adekunle
End Date:
Position: Member
6
Last name:Kinmanka
First name: Gwen
End Date:
Position: Member
7
Last name:Ifepe
First name: Don
End Date:
Position: Member
8
Last name:Adbelbaki
First name: Afaf
End Date:
Position: Member
9
Last name:Mohamed
First name: Ali Abdi
End Date:
Position: Member
Last name:AYEMENRE
First name: SUNDAY
10
End Date:
Position: Director
Last name:EDOGHAMEN
First name: MARGARET
Initial/Middle name: O
11
End Date:
Position: Director
Last name:EDOGHAMEN
First name: ROBIN
12
End Date:
Position: Director
Last name:KIDD
First name: BASIL
Initial/Middle name: U
13
End Date:
Position: Director
ALLIANCE CAAT
Charity Status:
Sanction:
Language of Correspondence:
Charity Type:
Category:
Address:
City:
Country:
867405045RR0001
Revoked
2010-11-27
N/A
French
Temperance Associations
1804 BOUL LE CORBUSIER LOCAL 216
LAVAL
QUEBEC
CA
H7S2N3
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - ALLIANCE CAAT
[Translation]The Canada Revenue Agency's (CRA) audit has revealed that
the Alliance CAAT (the Organization) was not complying with the
requirements set out in the Income Tax Act. In particular, it was found that
that the Organization has failed to maintain adequate books and records and
has not filed an Information Return containing prescribed information within
six months from the end of its taxation year.
ASL CHARITY FOUNDATION
Charity Status:
868821216RR0001
Revoked
2010-08-21
Sanction:
Charity Type:
Category:
Address:
City:
Country:
N/A
English
Private Foundation
Welfare
(Welfare) Charitable Corporations
333 WILSON AVENUE SUITE #200
DOWNSVIEW
ONTARIO
CA
M3H1T2
s
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - ASL CHARITY FOUNDATION
The Canada Revenue Agency's (CRA) audit has revealed that ASL Charity
Foundation (the Organization) has failed to operate for exclusively charitable
purposes. The Organization has failed to demonstrate that recipients of
funding were objects of poverty or recipients of scholarships; failed to
demonstrate adequate direction and control over its foreign activities; failed
to comply with the Income Tax Act (the Act) on the issuance of official
donation receipts; and failed to maintain and/or provide adequate books and
records. For all of these reasons, and for each of these reasons alone, it is
the position of the CRA that the Organization's registration should be
revoked.
Directors / Trustees and Like Officials - ASL CHARITY FOUNDATION
#
Last name:GROSZ
First name: SAMUEL
1
Start Date:
End Date:
Position: PRESIDENT
At arm's length with other Directors, etc.?: No
Last name:GROSZ
First name: LEAH
2
Start Date:
End Date:
Position: SECRETARY
CHILDREN'S LEUKEMIA RESEARCH ASSOCIATION - CANADA
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
808569941RR0001
Revoked
2011-03-26
N/A
English
Health
Services Other Than Hospitals
3646 CARDINAL DR
NIAGARA FALLS
ONTARIO
CA
L2H2Y1
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
N/A
Directors / Trustees and Like Officials - CHILDREN'S LEUKEMIA
RESEARCH ASSOCIATION - CANADA
#
Last name:Bell
First name: Courtney
1
End Date:
Position: President
At arm's length with other Directors, etc.?: Yes
Last name:Claussen
First name: Tina
2
End Date:
Position: Director
Last name:Blakely
First name: Michael
3
End Date:
Position: Director
CHRIST APOSTOLIC CHURCH INTERNATIONAL - CANADA
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
837489947RR0001
Revoked
2010-08-21
N/A
English
Religion
Other Denominations' Congregations or
Parishes, (not else classified)
PO BOX 20160 1395 LAWRENCE AVE W
TORONTO
ONTARIO
CA
M6L1A4
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - CHRIST APOSTOLIC CHURCH
INTERNATIONAL - CANADA
It is the view of the Canada Revenue Agency (CRA) that the Organization
has improperly issued receipts for amounts greater than the amounts
donated, issued receipts for transactions that do not qualify as gifts or are
otherwise not in accordance with the Act and its Regulations, has failed to
maintain and provide adequate records to support its activities and has
provided falsified records to the CRA. For all of these reasons, and for each
of these reasons alone, it is the position of the CRA that the Organization's
registration should be revoked.
Directors / Trustees and Like Officials - CHRIST APOSTOLIC CHURCH
INTERNATIONAL - CANADA
#
Last name:ESSUON
First name: JOHN
Initial/Middle name: C
1
End Date: 2009-12-31
Position: PRESIDENT
Last name:ESSUON
First name: VIVIAN
2
End Date: 2009-12-31
Position: SECRETARY
Last name:SIAW
First name: JOHN
3
End Date: 2009-12-31
Position: DIRECTOR
Last name:OSEI
First name: DANIEL
4
End Date: 2009-12-31
Position: DIRECTOR
Last name:KYEI
First name: EMMANUEL
5
End Date: 2009-12-31
Position: DIRECTOR
CHRISTIAN WORSHIP HEALING CENTRE
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
881923213RR0001
Revoked
2010-12-04
N/A
English
Religion
Category:
Address:
PO BOX 48822 595 BURRARD STREET
City:
VANCOUVER
Province/Territory/Other BRITISH COLUMBIA
:
Country:
CA
V7X1A6
[email protected]
Charity Web site Address: CHRISTIANWORSHIPHEALINGCENTRE.CO
M
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Registered Charity
T3010 Return
Information Return:
Summary of Reasons for Revocation - CHRISTIAN WORSHIP
HEALING CENTRE
Section 231.1 of the Act permits the Canada Revenue Agency (CRA) to
inspect, audit or examine the books and records of the Charity for the
purposes of administration or enforcement of the Act. Without evidence to
indicate otherwise, it is our position that the Charity's books and records
have not been maintained in accordance with subsection 230(2) of the Act
and we are therefore unable to confirm whether the activities, if any,
conducted by the Charity are of a charitable nature consistent with its
registered objects.
Directors / Trustees and Like Officials - CHRISTIAN WORSHIP
HEALING CENTRE
#
Last name:Lowe
First name: Don
Initial/Middle name: J
1
Start Date:
End Date:
Position: Senior Director
Last name:Stedel
First name: Lorrie
Initial/Middle name: H
2
Start Date:
End Date:
Position: Treasure
DESTINY HEALTH & WELLNESS FOUNDATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
864266234RR0001
Revoked
2010-04-17
N/A
English
Private Foundation
Welfare
15 ALLSTATE PARKWAY SITE 310
MARKHAM
ONTARIO
CA
L3R5B4
[email protected]
WWW.DESTINYDONATIONS.COM
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Registered Charity Information
T3010 Return
Return:
Summary of Reasons for Revocation - DESTINY HEALTH & WELLNESS
FOUNDATION
It is our position that the Organization has operated for the non-charitable
purpose of promoting tax shelter arrangements and for the private benefit of
its directors and the tax shelter promoters. The Organization has issued
receipts for transactions that do not qualify as gifts; issued receipts
otherwise than in accordance with the Income Tax Act (the Act) and its
Regulations; and has failed to meet its annual disbursement quota. For all of
these reasons, and for each of these reasons alone, it is the position of the
CRA
that
the
Organization's
registration
should
be
revoked.
Directors / Trustees and Like Officials - DESTINY HEALTH &
WELLNESS FOUNDATION
#
Last Name: Singh
First Name: Elesha
Initial:
1
Position in Charity: Director
Director/Trustee at year end? Yes
Arm's Length Indicator: No
2 Last Name: Valente
First Name: Loriana
Initial:
Last Name: Singh
First Name: David
Initial:
3
DOWNSVIEW NEW TESTAMENT CHURCH OF GOD
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
140913484RR0001
Revoked
2010-04-10
N/A
English
Religion
745 SW TULIP BLVD
FORT ST. LUCIE
FL
US
34953
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - DOWNSVIEW NEW
TESTAMENT CHURCH OF GOD
The Canada Revenue Agency's (CRA) audit has revealed that the Downsview
New Testament Church of God (the Organization) was not complying with
the requirements set out in the Income Tax Act (the Act). In particular, the
audit revealed that the Organization's books and records were non-existent,
preventing CRA from determining whether the Organization's resources were
devoted to its charitable activities or whether any charitable activities were
even undertaken. For this reason it is the CRA's view that the Organization
no
longer
meets
the
requirements
for
charitable
registration.
ESSENTIAL GRACE FOUNDATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
863309977RR0001
Revoked
2010-06-12
N/A
English
Public Foundation
Welfare
1555 - 1500 WEST GEORGIA ST.
VANCOUVER
BRITISH COLUMBIA
CA
V6G2Z6
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - ESSENTIAL GRACE
FOUNDATION
The Canada Revenue Agency's (CRA) audit had revealed that the Essential
Grace Foundation (the Organization) operated primarily for the personal
benefit of two corporations and their shareholders seeking to dispose of their
assets; failed to issue official donation receipts in accordance with the
Income Tax Act (the Act); filed an inaccurate Registered Charity Information
Return; and failed to maintain and/or provide adequate records. For all of
these reasons, and for each of these reasons alone, it is the position of the
Canada Revenue Agency (CRA) that the Organization's registration should be
revoked.
Directors / Trustees and Like Officials - ESSENTIAL GRACE
FOUNDATION
#
Last name:Barton
First name: Doug
1
End Date:
Position: director
Last name:Mancuso
First name: Paul
2
End Date:
Position: Director
Last name:Negus
First name: Ronnie
3
End Date:
Position: Director
HENVEY INLET FIRST NATION COMMUNITY SUPPORT
ORGANIZATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
871656765RR0001
Revoked
2010-05-08
N/A
English
Public Foundation
Welfare
(Welfare) Charitable Trusts
GENERAL DELIVERY
PICKEREL
ONTARIO
CA
P0G1J0
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Registered Charity Information Return:
T3010 Return
Summary of Reasons for Revocation - HENVEY INLET FIRST NATION
COMMUNITY SUPPORT ORGANIZATION
Based on the audit results, it is our position that the Organization has
operated for the non-charitable purpose of promoting tax shelter
arrangements in return for an accommodation fee of 1 %. In addition, it is
our position that the Organization has failed to devote all its resources to
charitable activities; issued receipts for transactions that do not qualify as
gifts; issued receipts otherwise than in accordance with the Income Tax Act
and its Regulations; and has failed to maintain sufficient books and records
to support its activities… For all of these reasons, and for each of these
reasons alone, it is the position of the Canada Revenue Agency that the
Organization's
registration
should
be
revoked.
Directors / Trustees and Like Officials - HENVEY INLET FIRST
NATION COMMUNITY SUPPORT ORGANIZATION
#
Last Name: Ashawasegai
First Name: Bruce
Initial:
1
Position in Charity: President
Arm's Length Indicator: Yes
Last Name: Gajadharsingh
First Name: Seech
Initial:
2
Position in Charity: Vice-President
Last Name: Panamick
First Name: Ed
Initial:
3
Last Name: Pawis
First Name: Mylton
Initial:
4
5
Last Name: Fox
First Name: Lionel
Initial:
Last Name: Newton
First Name: Debbie
Initial:
6
INDO-CANADIAN CHARITABLE FOUNDATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
896414927RR0001
Revoked
2011-03-19
N/A
English
Public Foundation
Welfare
(Welfare) Charitable
Corporations
1339 KHALSA DR
MISSISSAUGA
ONTARIO
CA
L5S1W6
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
N/A
Registered Charity Information
T3010 Return
Return:
Directors / Trustees and Like Officials - INDO-CANADIAN
CHARITABLE FOUNDATION
#
Last name:SINGH
First name: AVTAR
1
End Date: 2009-05-31
Position: DIRECTOR
Last name:BANWAIT
First name: DIDAR
Initial/Middle name: S
2
End Date: 2009-05-31
Position: DIRECTOR
Last name:SAGGU
First name: GURPREET
3 Director/Trustee/Like Officials Term:
End Date: 2009-05-31
Position: DIRECTOR
Last name:GREWAL
First name: LAKHVINDER
4
End Date: 2009-06-01
Position: PRESIDENT
Last name:SIDHU
First name: RESHAM
5
End Date: 2009-06-01
Position: SECRETARY
Last name:UPPAL
First name: RAKESH
6
End Date: 2009-06-01
Position: DIRECTOR
INTERNATIONAL RELIEF FUND FOR THE AFFLICTED AND NEEDY
(CANADA)
Charity Status:
885408849RR0001
Revoked
Sanction:
Charity Type:
Category:
Address:
City:
Country:
2011-04-09
N/A
English
Welfare
Disaster Funds
PO BOX 1628 STN B
MISSISSAUGA
ONTARIO
CA
L4Y4G3
[email protected]
WWW.IRFAN.CA
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
N/A
Registered Charity Information Return:
T3010 Return
Directors / Trustees and Like Officials - INTERNATIONAL RELIEF
FUND FOR THE AFFLICTED AND NEEDY (CANADA)
#
Last name:ESAYED
First name: ADEL
1
End Date: 2009-12-31
Position: PRESIDENT/CEO
Last name:KAOUD
First name: SAMI
2
End Date: 2009-12-31
Position: TREASURER/SECRETARY
Last name:LOUBANI
First name: MAHMOUD
Initial/Middle name: A
3
End Date: 2009-06-15
Position: BOARD MEMBER (Resigned)
Last name:HOOSEIN
First name: SHARON
4
End Date: 2009-12-31
Position: BOARD MEMBER
KOREAN FEDERATION OF CANADA MISSIONS SOCIETY
Charity Status:
865677967RR0001
Revoked
Sanction:
Charity Type:
Category:
Address:
City:
Country:
2010-07-17
N/A
English
Welfare
Welfare Organizations (not else classified)
112- 14885 105TH AVE
SURREY
BRITISH COLUMBIA
CA
V3R2V6
[email protected]
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - KOREAN FEDERATION OF
CANADA MISSIONS SOCIETY
Our audit revealed the Korean Federation of Canada Missions Society (the
Organization) primarily operates for the purpose of providing undue benefits
to its directors, and has failed to demonstrate that it operates as a charitable
organization devoting all its resources to charitable activities. An insufficient
separation between the Organization's operations and the personal interests
of those responsible for its operation were also revealed. The Organization
failed to maintain and failed to provide adequate records to support the
activities and amounts reported on its annual information returns. As a
result, the Organization was unable to substantiate the activities undertaken
by it or to provide support that the personal living expenditures incurred
were for charitable activities.
Directors / Trustees and Like Officials - KOREAN FEDERATION OF
CANADA MISSIONS SOCIETY
#
Last name:CHA
First name: JAE YUL
1
End Date: 2009-06-30
Position: DIRECTOR
Last name:CHUN
First name: YOUNG JA
2
End Date: 2009-06-30
Position: TREASURER
Last name:JUN
First name: SANG HYUK
3
End Date: 2009-06-30
Position: PASTOR
Last name:SIM
First name: JUNG SOOK
4
End Date: 2009-06-30
Position: DIRECTOR
5 Last name:LEE
First name: UK HYANG
End Date: 2009-06-30
Position: DIRECTOR
LIBERTY WELLNESS INITIATIVE
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
869197129RR0001
Revoked
2010-04-17
N/A
English
Private Foundation
Religion
Address:
15 ALLSTATE PARKWAY,SUITE #310
City:
MARKHAM
Province/Territory/Other: ONTARIO
Country:
CA
L3R5B4
[email protected]
Charity Web site Address: WWW.LIBERTYWELLNESS.CA
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - LIBERTY WELLNESS
INITIATIVE
It is our position that Liberty Wellness Initiative has operated for the noncharitable purpose of promoting tax shelter arrangements and for the
private benefit of its directors and the tax shelter promoters. Liberty
Wellness Initiative has issued receipts for transactions that do not qualify as
gifts; issued receipts otherwise than in accordance with the Income Tax Act
(the Act) and its Regulations; and has failed to meet its annual disbursement
quota. For all of these reasons, and for each of these reasons alone, it is the
position of the CRA that the Organization's registration should be revoked.
2008 Directors / Trustees and Like Officials - LIBERTY WELLNESS
INITIATIVE
#
Last Name: Azimi
First Name: Amir
Initial:
1
Last Name: Normington
First Name: Wesley
Initial:
2
Arm's Length Indicator:
Last Name: Capobianco
First Name: Matthew
Initial:
3
2007 Directors / Trustees and Like Officials - LIBERTY WELLNESS
INITIATIVE
#
Last Name: Azimi
First Name: Amir
Initial:
1
Position in Charity: Board Member
Last Name: Capobianco
First Name: Matthew
Initial:
2
Last Name: Normington
First Name: Wes
Initial:
3
Last Name: Singh
First Name: David
Initial:
4
Position in Charity: Resigned
Director/Trustee at year end? No
Last Name: Wilson
First Name: Uriel
Initial:
5
Position in Charity: Resigned
MALACHI 3:10 FOUNDATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
870658341RR0001
Revoked
2010-06-12
N/A
English
Welfare
SUITE 1555 1500 WEST GEORGIA STREET
VANCOUVER
BRITISH COLUMBIA
CA
V6G2Z6
[email protected]
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - MALACHI 3:10 FOUNDATION
The Canada Revenue Agency's (CRA) audit had revealed that Malachi 3:10
Foundation (the Organization) operated primarily for the personal benefits of
a corporation and its shareholders seeking to dispose of its assets. It has
failed to issue official donation receipts in accordance with the Income Tax
Act (the Act) and failed to maintain and/or provide adequate records. For all
of these reasons, and for each of these reasons alone, it is the position of
the CRA that the Organization's registration should be revoked.
Directors / Trustees and Like Officials - MALACHI 3:10 FOUNDATION
#
Last name:Glazema
First name: John
1
End Date:
Position: Director
Last name:Venema
First name: Ivor
2
End Date:
Position: Director
Last name:Bromley
First name: Blake
3
End Date:
Position: Director
METRO STREET FOCUS ORGANIZATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
872287768RR0001
Revoked
2010-12-11
N/A
English
Welfare
222-1110 FINCH AVE W
TORONTO
ONTARIO
CA
M3J2T2
[email protected]
WWW.METROS.CA
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - METRO STREET FOCUS
ORGANIZATION
It is the view of the Canada Revenue Agency (CRA) that donation receipts
have been improperly issued for amounts greater than the amounts
donated, receipts were issued for transactions that do not qualify as gifts or
are otherwise not in accordance with the Income Tax Act and its
Regulations; adequate records to support charitable activities and operating
costs were not maintained; and income was used for the personal benefit of
the director. For all of these reasons, and for each of these reasons alone, it
is the position of the CRA that the charitable registration of the Organization
should be revoked.
Directors / Trustees and Like Officials - METRO STREET FOCUS
ORGANIZATION
#
1
Last name:Uko
First name: Paul
End Date:
Position: Chairman
2
Last name:Osagiede
First name: Timothy
End Date:
Position: Vice Chairman
3
Last name:Brown
First name: Jahnet
End Date:
Position: Secretary
4
Last name:Odobo
First name: Kate
End Date:
Position: Treasurer
5
Last name:Vashti
First name: Celestine
End Date:
Position: Member
6
Last name:Osaro
First name: Osagiede
End Date:
Position: Member
7
Last name:Jong
First name: Veronika
End Date:
Position: Member
8
Last name:Rizal
First name: Erryl
End Date:
Position: Member
9
Last name:Adjei
First name: Marvin
End Date:
Position: Member
Last name:EDOGHAMHEN
First name: COLLINS
10
End Date:
Position: Director
First name: COLLINS
11
End Date:
Position: Other (Untitled)
First name: COLLINS
12
End Date:
Position: Director
First name: ROBIN
13 Initial/Middle name: O
End Date:
Position: Director
First name: ROBIN
14
End Date:
Position: President
First name: ROBIN
15
End Date:
Position: Director
Last name:EHIGHAMHEN
First name: FELIX
Initial/Middle name: E
16
End Date:
Position: Director
Last name:EHIGHAMHEN
First name: FELIX
17
End Date:
Position: Other (Untitled)
Last name:ETHGHAMHEN
First name: FELIX
18
End Date:
Position: Director
Last name:KING
First name: KAROL
19
End Date:
Position: Director
Last name:KING
First name: KAROL
20
End Date:
Position: General Manager
Last name:LASISI
First name: MARGARET
21
End Date:
Position: Director
Last name:LASISI
22 First name: MARGARET
End Date:
Position: Treasurer
Last name:OLIOGY
First name: DUKE
23
End Date:
Position: Director
Last name:OLIOGY
First name: DUKE
24
End Date:
Position: Secretary
NEST BUILDERS CANADA FOUNDATION
Charity Status:
Sanction:
Language of
889314092RR0001
Revoked
2011-02-19
N/A
English
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
Religion
10023 168 STREET NW SUITE 203
EDMONTON
ALBERTA
CA
T5P3W9
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
N/A
Directors / Trustees and Like Officials - NEST BUILDERS CANADA
FOUNDATION
#
Last Name: ZACHOW
First Name: LARRY
Initial:
1
Position in Charity: PRESIDENT
Last Name: ZACHOW
First Name: AIDA
Initial:
2
Position in Charity: DIRECTOR
3 Last Name: PARKER
First Name: JACKIE
Initial:
Position in Charity: TREASURER
Last Name: JONES
First Name: JOHN
Initial:
4
Last Name: WHITE
First Name: RUTH
Initial:
5
Last Name: HANNA
First Name: HENRY
Initial:
6
Last Name: TAYLOR
First Name: ROBERT
Initial:
7
OPERATION SAVE CANADA'S TEENAGERS
Charity Status:
843619677RR0001
Revoked
2011-01-15
Sanction:
Charity Type:
Category:
Address:
City:
Country:
N/A
English
Welfare
3612 A DUFFERIN STREET
TORONTO
ONTARIO
CA
M3K1N7
[email protected]
WWW.OSCATEEN.NET
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - OPERATION SAVE CANADA'S
TEENAGERS
It is the view of the Canada Revenue Agency that the Organization has
improperly issued receipts for amounts greater than the amounts donated,
issued receipts for transactions that do not qualify as gifts or are otherwise
not in accordance with the Act and its Regulations; has failed to maintain
and provide adequate records to support its activities and has provided
falsified bank statements to the CRA. For all of these reasons, and for each
of these reasons alone, it is the position of the CRA that the Organization's
Directors / Trustees and Like Officials - OPERATION SAVE CANADA'S
TEENAGERS
#
Last Name: WILLIS
First Name: NATALIE
Initial:
1
Position in Charity: BOARD MEMBER
Director/Trustee at year end?
Last Name: OSIFO
First Name: GABRIEL
Initial:
2
Last Name: EWANG
First Name: MANFRED
Initial:
3
Last Name: MOKWE
First Name: JULIET
Initial:
4
Last Name: MOKWE
First Name: DANIEL
Initial:
5
PAROLE DE GRACE LONDON
Charity Status:
811623875RR0001
Revoked
Sanction:
Charity Type:
Category:
Address:
City:
Country:
Revocation:
Type of Revocation:
Summary of Reasons for Revocation -
2010-10-09
N/A
English
Religion
Convents and Monasteries
7-115 BELMONT DRIVE
LONDON
ONTARIO
CA
N6J4Y1
N/A
N/A
ITA 168.(1) - 168.(2)
Summary
PAROLE DE GRACE LONDON
The Canada Revenue Agency's (CRA) audit revealed that the Parole De
Grace London (the Organization) was not complying with the requirements
set out in the Income Tax Act. The audit found serious issues of noncompliance in that the Organization failed to maintain adequate books and
records to permit the verification of the reported financial information.
Consequently, we were unable to determine if the Organization satisfied its
legal obligations under the Act and operated for charitable purposes. The
Organization did not maintain a general ledger, lacked source documentation
to support reported revenue and expenses, did not provide documentary
evidence to substantiate the purported foreign programs being undertaken,
and could not account for the number of donation receipt books printed or
used during the period under audit. For each of these reasons and other
registration.
Directors / Trustees and Like Officials - PAROLE DE GRACE LONDON
#
Last Name: IKANSHA
First Name: SOLANGE
Initial:
1
Position in Charity: PRESIDENTE
Last Name: LUSAMBA
First Name: AGNES
Initial:
2
Position in Charity: SECRETAIRE
PEDIATRIC AIDS CANADA/USA
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
135063097RR0001
Revoked
2011-02-19
N/A
English
Health
10 DOWNIE SUITE 302
STRATFORD
ONTARIO
CA
N5A7K4
[email protected]
WWW.PEDIATRICAIDSCANADA.ORG
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - PEDIATRIC AIDS
CANADA/USA
The audit of Pediatric AIDS Canada/USA (the Organization) has revealed
serious issues of non-compliance. In particular, the Canada Revenue Agency
(CRA) found that the Organization devoted the majority of its resources to
fundraising and administrative expenses rather than on charitable activities.
Further, the Organization has participated in an international donation
arrangement designed to disguise this lack of activity by artificially inflating
the ratio of funds spent on charitable activities. Our audit also found that the
Organization failed to file an accurate information return, issued official
donation receipts otherwise than in accordance with the Act and gifted funds
to a non-qualified donee. For all of these reasons, and for each of these
reasons alone, it is the position of the CRA that the Organization's
Directors / Trustees and Like Officials - PEDIATRIC AIDS
CANADA/USA
#
1
Last name:HAGERMAN
First name: ESTHER
Start Date:
End Date: 2009-10-26
Position: PAST PRESIDENT
2
Last name:CLEMENTS
First name: ADRIENNE
Start Date:
End Date:
Position: PRESIDENT
3
Last name:ESTELE
First name: GABRIEL
Start Date:
End Date:
Position: DIRECTOR
4
Last name:BRADLEY
First name: HAROLD
Start Date:
End Date: 2009-07-10
Position: DIRECTOR
5
Last name:JOHNSON
First name: ALLIOSN
Start Date:
End Date:
Position: DIRECTOR
6
Last name:MAIYAKO
First name: ABU
Start Date:
End Date:
Position: DIRECTOR
7
Last name:REID
First name: DON
Start Date:
End Date:
Position: DIRECTOR
8
Last name:SAUVE
First name: LAURA
Start Date:
End Date:
Position: DIRECTOR
9
Last name:MAFUKIDZE
First name: TINASHE
Start Date:
End Date: 2009-10-31
Position: DIRECTOR
10
Last name:NANJI
First name: SHENAAZ
Start Date:
End Date: 2009-09-30
Position: DIRECTOR
PRESCIENT FOUNDATION
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
855802708RR0001
Revoked
2011-02-05
N/A
English
Public Foundation
Welfare
BOX 62 STE 1555-1500 WEST GEORGIA
ST.
VANCOUVER
BRITISH COLUMBIA
CA
V6G2Z6
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - PRESCIENT FOUNDATION
The Canada Revenue Agency (CRA) audit has revealed that the Prescient
Foundation (the Organization) was not complying with the requirements set
out in the Income Tax Act. In particular, it was found that the Organization
has failed to demonstrate that it operates exclusively for its own charitable
purposes and that it maintains adequate books and records.
Directors / Trustees and Like Officials - PRESCIENT FOUNDATION
#
Last name:Lepp
First name: Nathan
1
End Date:
Position: Director
Last name:Salas
First name: Alex
2
End Date:
Position: Director
Last name:Richardson
First name: Christopher
3 Director/Trustee/Like Officials Term:
End Date:
Position: Director
REDEMPTION FAITH CHURCH/MINISTRIES
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
891463580RR0001
Revoked
2010-11-20
N/A
English
Religion
10661 CHINGUACOUSY RD.RPO FLECHERS
CK.PO BOX 70046
BRAMPTON
ONTARIO
CA
L7A0N6
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - REDEMPTION FAITH
CHURCH/MINISTRIES
Redemption Faith Church/Ministries (the Organization) was not complying
with the requirements set out in the Income Tax Act. In particular, the audit
revealed the Organization failed to maintain adequate books and records to
support revenue, expenditures and charitable activities undertaken, had
issued official donations receipts that did not comply with Regulation 3501 of
the Act, and could not provide support for the significant amount of noncash property purportedly donated which would have included the details of
said property to determine if the Organization's valuation was representative
of the property's fair market value. Given the nature of the non-cash gifts
purportedly received, the items would be considered to be of nominal value
and, as such, a non-qualifying gift and the value assigned by the
Organization considered questionable. For each of these reasons and other
registration.
Directors / Trustees and Like Officials - REDEMPTION FAITH
CHURCH/MINISTRIES
#
Last name:Ofori-Darko
First name: Stephen
1
Start Date:
End Date:
Position: Pastor & Founder
Last name:Crankson
First name: Prudence
2
Start Date:
End Date:
Position: Financial Secretary
Last name:Ofori-Darko
First name: Doris
3
Start Date:
End Date:
Position: Associate Minister
Last name:Frank
First name: Gerald
4
Start Date:
End Date:
Position: Beacon
Last name:Frank
First name: Aemilia
5
Start Date:
End Date:
Position: Women Fellowship
REVIVAL TIME MINISTRIES INT.
Charity Status:
Sanction:
Language of
809767676RR0001
Revoked
2011-01-08
N/A
English
Correspondence:
Charity Type:
Category:
Religion
Address:
3612 A DUFFERIN STREET
City:
TORONTO
Country:
CA
M3K1N7
[email protected]
Charity Web site Address: WWW.RTMINTERNATIONAL.US
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - REVIVAL TIME MINISTRIES
INT.
It is the view of the Canada Revenue Agency (CRA) that the Organization
has improperly issued receipts for amounts greater than the amounts
donated, issued receipts for transactions that do not qualify as gifts or are
otherwise not in accordance with the Act and its Regulations; has failed to
maintain and provide adequate records to support its activities and has
provided falsified bank statements to the CRA. For all of these reasons, and
for each of these reasons alone, it is the position of the CRA that the
Organization's registration should be revoked.
Directors / Trustees and Like Officials - REVIVAL TIME MINISTRIES
INT.
#
1 Last Name: MOKWE
First Name: DANIEL
Initial:
Position in Charity: PASTOR
Last Name: WILLIS
First Name: NATALIE
Initial:
2
Last Name: OSIFO
First Name: GABRIEL
Initial:
3
Last Name: SWANG
First Name: MANFRED
Initial:
4
Last Name: MOKWE
First Name: JULIET
Initial:
5
Last Name: EUBANKS
First Name: ANDREA
Initial:
6
Position in Charity:
Last Name: VASELL
First Name: FRANCILLIA
Initial:
7
RICH WILKERSON MINISTRIES
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
895460699RR0001
Revoked
2010-11-13
N/A
English
Religion
Missionary Organizations and Propagation of
Gospel
P.O. BOX 680820
MIAMI
FL
US
33168
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - RICH WILKERSON
MINISTRIES
As explained in our previous letter, the Canada Revenue Agency (CRA) audit
had revealed that Rich Wilkerson Ministries (the Organization) was not
complying with the requirements set out in the Income Tax Act. In
particular, the Organization failed to provide the CRA with its books and
records for the purpose of inspection, audit or examination. Without
evidence to indicate otherwise, it is our position that the Organization failed
to maintain adequate books and records, and it has not devoted its
resources to charitable activities in support of its charitable purposes. For
each of these reasons, it is the CRA's view that the Organization no longer
meets the requirements necessary for charitable registration.
Directors / Trustees and Like Officials - RICH WILKERSON
MINISTRIES
#
Last Name: Halpenny
First Name: Tom
Initial:
1
Position in Charity: Vice President
Last Name: Wells
First Name: Dave
Initial:
2
Last Name: Wilkerson
First Name: Rich
Initial:
3
SOCIETE CANADIENNE DE YOGA BABAJI / CANADIAN BABAJI YOGA
SOCIETY
Charity Status:
100760404RR0001
Revoked
Sanction:
Charity Type:
Category:
Address:
City:
Country:
2011-04-09
N/A
English
Health
Health Organizations, (not else classified)
758 QUERBES AVENUE
OUTREMONT
QUEBEC
CA
H2V3W9
[email protected]
KRIYAYOGA.ORG
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
N/A
Directors / Trustees and Like Officials - SOCIETE CANADIENNE DE
YOGA BABAJI / CANADIAN BABAJI YOGA SOCIETY
#
Last name:JAGADEESHAN-HELMUT
First name: JAMES
1 Initial/Middle name:
End Date:
Position: CHAIRMAN/PRESIDENT
Last name:CARSON
First name: ROBERT
2
End Date:
Position: VICE PRESIDENT
Last name:SHIVANATH DENNER
First name: MARC
3
End Date:
Position: GENERAL SECRETARY
Last name:FLEISCHER
First name: MICHAEL
4
End Date:
Position: TREASURER
Last name:NAULT-RANOWER
First name: MARLENE
5
End Date:
Position: DIRECTOR
Last name:SAIA
First name: FRANCINE
6
End Date:
Position: DIRECTOR
Last name:NAPOLITANI
First name: RAMADEVAR
7
End Date:
Position: DIRECTOR
TAMIL (SRI LANKA) REFUGEE-AID SOCIETY OF OTTAWA
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
119208494RR0001
Revoked
2010-07-17
N/A
English
Welfare
TEN DRIVEWAY, SUITE 307
OTTAWA
ONTARIO
Country:
CA
K2P1C7
[email protected]
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - TAMIL (SRI LANKA) REFUGEEAID SOCIETY OF OTTAWA
On the basis of the Canada Revenue Agency (CRA) audit, we have concluded
that the Tamil (Sri Lanka) Refugee-Aid Society of Ottawa (the Society) has
ceased to comply with the requirements of the Act for its continued
registration in that it: failed to maintain adequate control and direction over
the use of its funds; improperly issued tax receipts on behalf of third parties;
and provided funding to non-qualified donees outside Canada...[t]his funding
included $713,000 provided to an organization which, on the basis of
publicly available information detailed in our letter of February 22, 2010, the
CRA believes was operating as part of the support network for the Liberation
Tigers of Tamil Eelam (the LTTE), a listed entity under the United Nations
Suppression of Terrorism Regulations and the Criminal Code of Canada. The
CRA audit also indicates that fundraising conducted under the Society's
auspices involved an individual who has been convicted in the United States
of conspiring to provide material support to the LTTE. In addition, the
Society's liaison officer for Sri Lanka was named in documents filed with the
Federal Court of Canada as a contact for area sales coordinators with the
World Tamil Movement, also a listed entity under the Criminal Code of
Canada because of its ties to the LTTE.
Directors / Trustees and Like Officials - TAMIL (SRI LANKA)
REFUGEE-AID SOCIETY OF OTTAWA
#
Last name:Saravanapavan
First name: Velupillai
1
Start Date:
End Date:
Position: President
Last name:Philips
First name: Rajan
2
Start Date:
End Date:
Position: Chairman
Last name:Ratnapala
First name: Philip
Initial/Middle name: N.
3
Start Date:
End Date:
Position: Executive Secretary
Last name:Ruthnum
First name: Harry
4
Start Date:
End Date:
Position: Treasurer/Controller
THE BLOOD OF JESUS EVANGELISTIC MINISTRY
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
852259035RR0001
Revoked
2011-01-15
N/A
English
Religion
Address:
39-4020 DUNDAS STREET W
City:
TORONTO
Country:
CA
M6S4W6
[email protected]
Charity Web site Address: WWW.BOJMINISTRIES.ORG
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - THE BLOOD OF JESUS
EVANGELISTIC MINISTRY
Our audit of The Blood of Jesus Evangelistic Ministry (the Organization) has identified serious
non-compliance with the requirements of the Income Tax Act. In particular, throughout the
course of the audit significant receipting discrepancies were discovered and the Organization
provided falsified invoices to substantiate expense claims. In addition, it was found that the
Organization did not comply with the signed compliance agreement. For each of these reasons
and other concerns identified during the course of the audit, it is the Canada Revenue Agency's
(CRA) position that the Organization no longer meets the requirements necessary for charitable
registration.
Directors / Trustees and Like Officials - THE BLOOD OF JESUS
EVANGELISTIC MINISTRY
#
Last Name: OFORI
First Name: AUGUSTINE
Initial:
1
Last Name: KESSIE
First Name: AKOSUA
Initial: P
2
Last Name: NYAMASEKPOR
First Name: PEARL
Initial:
3
Position in Charity: SECRETARY
THE GATEWAY BENEVOLENT SOCIETY
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
894271618RR0001
Revoked
2010-08-14
N/A
English
Public Foundation
Religion
(Religion) Charitable Organizations
Address:
City:
Country:
BOX 62 STE 1555-1500 WEST GEORGIA
ST.
VANCOUVER
BRITISH COLUMBIA
CA
V6G2Z6
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - THE GATEWAY BENEVOLENT
SOCIETY
The Canada Revenue Agency's (CRA) audit of The Gateway Benevolent Society (the
Organization) revealed that the Organization operated primarily to facilitate the benefit of four
corporations seeking to dispose of their assets in the most advantageous manner. The
Organization entered into a number of tax planning transactions, along with other Canadian
registered charities, in order to facilitate the sale of each corporation's assets. The CRA audit
also revealed that the Organization failed to comply with the Income Tax Act (the Act) on the
issuance of official donation receipts, in acquiring control of a corporation and failure to
maintain and/or provide adequate books and records. For all of these reasons, and for each of
these reasons alone, it is the position of the CRA that the Organization's registration should be
revoked.
Directors / Trustees and Like Officials - THE GATEWAY BENEVOLENT
SOCIETY
#
1
Last name:Glazema
First name: John
Initial/Middle name: P
End Date:
Position: Director
Last name:Venema
First name: Ivor
Initial/Middle name: M
2
End Date:
Position: Director
Last name:Mancuso
First name: Paul
3
End Date:
Position: Director
THE ORGAN DONATION AND TRANSPLANT ASSOCIATION OF
CANADA
Charity Status:
Sanction:
860697309RR0001
Revoked
2011-02-26
N/A
English
Charity Type:
Category:
Address:
City:
Country:
Health
444 ONTARIO STREET
STRATFORD
ONTARIO
CA
N5A3J2
INFO@ORGAN DONATIONS.CA
WWW.ORGANDONATIONS.CA
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - THE ORGAN DONATION AND
TRANSPLANT ASSOCIATION OF CANADA
The audit of The Organ Donation & Transplant Association of Canada (the
Organization) has revealed serious issues of non-compliance. In particular, it
was found that the Organization has devoted the majority of its resources to
fundraising and administrative expenses rather than on charitable activities.
Further, the Organization has participated in an international donation
arrangement designed to disguise this lack of activity by artificially inflating
the ratio of funds spent on charitable activities. Our audit also found that the
Organization failed to maintain adequate books and records, failed to file an
accurate information return and failed to meet its annual disbursement
quota. For all of these reasons, and for each of these reasons alone, it is the
position of the Canada Revenue Agency (CRA) that the Organization's
registration
should
be
revoked.
Directors / Trustees and Like Officials - THE ORGAN DONATION AND
TRANSPLANT ASSOCIATION OF CANADA
#
Last name:ST. JOHN
First name: NEIL
1
Start Date:
End Date:
Position: CHAIRPERSON
Last name:BALOGH
First name: JOHN
2
Start Date:
End Date:
Position: VICE CHAIR
Last name:VINCZE
First name: IOAN
3
Start Date:
End Date:
Position: DIRECTOR
Last name:COPLAND
First name: CHARIS
4
Start Date:
End Date:
Position: DIRECTOR
5 Last name:HAYES
First name: FRANCESSA
Start Date:
End Date:
Position: DIRECTOR
Last name:AGAR
First name: ALI
6
Start Date:
End Date:
Position: DIRECTOR
THE ORION FOUNDATION
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
119213122RR0001
Revoked
2010-05-08
N/A
English
Private Foundation
Welfare
992 COUNTY ROAD 3 RR1
BELLEVILLE
ONTARIO
CA
K8N4Z1
[email protected]
WWW.ORIONFOUNDATION.CA
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - THE ORION FOUNDATION
It is our position that the Organization has operated for the non-charitable
purpose of promoting tax shelter arrangements and for the private benefit of
its directors and the tax shelter promoters. The Organization has issued
receipts for transactions that do not qualify as gifts; issued receipts
otherwise than in accordance with the Income Tax Act and its Regulations;
and has failed to meet its annual disbursement quota. For all of these
reasons, and for each of these reasons alone, it is the position of the CRA
that the Organization's registration should be revoked.
Directors / Trustees and Like Officials - THE ORION FOUNDATION
#
Last Name: ARION
First Name: JAMES
Initial:
1
Last Name: YOUNG
First Name: GRANT
Initial:
2
Position in Charity: EXECUTIVE DIRECTOR
Last Name: LEVY
3 First Name: BERT
Initial:
WORLD IMPACT CHURCH
Charity Status:
Sanction:
Language of
Correspondence:
Charity Type:
Category:
Address:
City:
Country:
140860602RR0001
Revoked
2010-08-07
N/A
English
Religion
1274 MARTIN GROVE RD
ETOBICOKE
ONTARIO
CA
M9W4X3
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - WORLD IMPACT CHURCH
The Canada Revenue Agency (CRA) audit has revealed that the World
Impact Church (the Organization) was not complying with the requirements
set out in the Income Tax Act (the Act). In particular, it was found that the
Organization did not keep adequate books and records, did not report all of
the taxable benefits nor prepared the required information slips (T4/T4As)
for all employees, and failed to issue official donation receipts that were
entirely in compliance with the Act. For each of these reasons and other
concerns identified during the course of the audit, it is the CRA's position
that the Organization no longer meets the requirements necessary for
charitable registration.
Directors / Trustees and Like Officials - WORLD IMPACT CHURCH
#
1
Last name:AKUAMDAH
First name: EDWARD
End Date: 2009-04-30
Position: Director
2
Last name:AKUAMDAH
First name: EDWARD
End Date:
Position: Secretary
3
Last name:AKUAMOAH
First name: EDWARD
End Date:
Position: Director
4
Last name:AKUAMOAH
First name: EDWARD
End Date:
Position: Secretary
5
Last name:MURRAY
First name: MICHAEL
End Date: 2008-03-31
Position: Director
6
Last name:MURRAY
First name: MICHEAL
End Date:
Position: Director
7
Last name:TACKY
First name: BOB
End Date:
Position: Director
8
Last name:TACKY
First name: BOB
End Date:
Position: President
9
Last name:TACKY
First name: YAWA
End Date:
Position: Director
Last name:TACKY
First name: YAWA
10
End Date:
Position: Vice-President
Last name:TACKY REV
First name: BOB
11
End Date:
Position: Director
Last name:TACKY REV
12 First name: BOV
End Date:
Position: Director
Last name:Haugton
First name: Eugene
13
End Date:
Position: Director
WORLD ISLAMIC CALL SOCIETY
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
Revocation:
894381573RR0001
Revoked
2011-03-26
N/A
English
Religion
Islamic Religious Groups
PO BOX 654 STATION B
LONDON
ONTARIO
CA
N6A4Y4
N/A
N/A
Type of Revocation:
Directors / Trustees and Like Officials SOCIETY
ITA 168.(1) - 168.(2)
Summary
WORLD ISLAMIC CALL
Summary of Reasons for Revocation - WORLD ISLAMIC CALL
SOCIETY
On the basis of the Canada Revenue Agency audit, we have concluded that
the World Islamic Call Society (Society) has ceased to comply with the
requirements of the Act for its continued registration as it has failed to meet
the definition of a charitable organization under the Act by failing to conduct
any substantive charitable activity during the three years under audit. It has
also provided a private benefit to a Director.
#
Last name:FADEL
First name: ASSEM
1
End Date:
Position: President/Director
Last name:Ali
First name: Hassan
2
End Date:
Position: Secretary/Director
Last name:Mankai
First name: Youssef
3
End Date:
Position: TREASURER/Director
4 PAWS RESCUE SOCIETY OF HOMELESS ANIMALS
Charity Status:
Sanction:
Charity Type:
Category:
Address:
City:
Country:
867106528RR0001
Revoked
2010-07-31
N/A
English
Protection of Animals
P. O. BOX 1073
LAMONT
ALBERTA
CA
T0B2R0
N/A
N/A
Revocation:
Type of Revocation:
ITA 168.(1) - 168.(2)
Summary
Summary of Reasons for Revocation - 4 PAWS RESCUE SOCIETY OF
HOMELESS ANIMALS
The Canada Revenue Agency's (CRA) audit has revealed that the 4 Paws
Rescue Society of Homeless Animals (the Organization) was not complying
with the requirements set out in the Income Tax Act (the Act). In particular,
it was found that the Organization did not keep adequate books and records,
issued official donations not in accordance with the Act or its Regulations,
and provided improper benefits to members. For each of these reasons
identified during the course of the audit, it is the CRA's view that the
Organization no longer meets the requirements necessary for charitable
registration.
Directors / Trustees and Like Officials - 4 PAWS RESCUE SOCIETY OF
HOMELESS ANIMALS
#
Last name:Hoolshaw
First name: jean
1
Start Date:
End Date:
Position: President
Last name:Landerville
First name: Cindy
2
Start Date:
End Date:
Position: Vic President
Last name:Leblanc
3 First name: Robin
Start Date:
End Date:
Position: Secretary
Last name:Visscher
First name: Henry
4
Start Date:
End Date:
Position: Sec Treasurer
Last name:Visscher
First name: Lance
5
Start Date:
End Date:
Position: Director
FOR EASE OF REFERENCE BELOW ARE REGISTERED CHARITIES THAT WERE
REVOKED AND LISTED IN THE PREVIOUS ARTICLE
Charity Name: ACTIVE CHRISTIANS TAKING A STAND /
891579195RR0001
Charity Status: Revoked - For Cause
Effective Date of Status: 2009-05-16
Address: 6260 MONTEVIDEO ROAD, SUITE 1
City: MISSISSAUGA Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L5N4E9
Charity Type: Welfare
Category: Welfare Organizations (not else classified)
Information Return: T3010 Return
Directors/Trustee
s and Like Officials
1
Last Name: FREEMAN
First Name: PATRICK
Initial:
2
Last Name: MCGHIE
First Name: PAUL
Initial:
Position in Charity: VICE-PRESIDENT
3
Last Name: BLACKWOOD
First Name: ANDREA
Initial:
Position in Charity: SECRETARY/TREASURER
Charity Name: AFRICAN GUARD FOUNDATION / 818567471RR0001
Address: 1825 MARTIN GROVE ROAD SUITE 7
City: ETOBICOKE Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M9V3S5
Charity Type: Education
Category: Teaching Institutions or Institutions of Learning
Directors/Trustee
1
Last Name: Baffour
First Name: Derwall
Initial: D
2
Last Name: Amponsah
First Name: Rebecca
Initial: AR
Position in Charity: Treasurer
3
Last Name: Yeboah
First Name: Michael
Initial: MY
4
Last Name: Serwaah
First Name: Leticia
Initial: LS
Position in Charity: Secretary
Charity Name: ALBERTA DISTRIBUTION RELIEF AGENCY AID SOCIETY
INTERNATIONAL / 891177578RR0001
Charity Status: Revoked - For Cause / Summary
Summary of Reasons for Revocation - ALBERTA DISTRIBUTION
RELIEF AGENCY AID SOCIETY INTERNATIONAL
It is our position that Alberta Distribution Relief Agency Aid Society
International (the Charity) has operated for the non-charitable purpose of
promoting a tax shelter arrangement, for the private benefit of the tax
shelter promoters and has failed to demonstrate its control over its
international programs. The Charity has issued receipts for transactions that
do not qualify as gifts, issued receipts otherwise than in accordance with the
Income Tax Act and its Regulations and has failed to maintain sufficient
books and records to support its activities. For all of these reasons, and for
each of these reasons alone, it is the position of the Canada Revenue Agency
(CRA) that the Charity's registration should be revoked.
Address: 224-200 BETHEL DR
City: SHERWOOD PARK Province/Territory/Other: ALBERTA Country:
CA
Postal Code/Zip Code: T8H2C5
Category: (Welfare) Charitable Corporations
1
Last Name: Marian
First Name: Lovyl
Initial:
2
Last Name: Campbell
First Name: David
Initial: W
3
Last Name: Dudar
First Name: Ken
Initial: L
4
Last Name: Busenius
First Name: Marvin
Initial: K
5
Last Name: Fowler
First Name: Airlie
Initial:
6
Last Name: Bernier
First Name: Ray
Initial:
7
Last Name: Dunse
First Name: Ron
Initial:
8
Last Name: Hayford
First Name: John
Initial:
9
Last Name: Kosanovich
First Name: Dorothy
Initial:
10
Last Name: Nahorney
First Name: Albert
Initial:
11
Last Name: Polischuk
First Name: Esther
Initial:
Last Name: Zalaski
First Name: Ray
Initial:
12
Charity Name: BORN TO SERVE FOUNDATION / 892958364RR0001
Address: #210-1433 ST.PAUL STREET
City: KELOWNA Province/Territory/Other: BRITISH COLUMBIA
Country: CA
Postal Code/Zip Code: V1Y2E4
Directors/Trustee
1
Last Name: DeVries
First Name: Steven
Initial:
2
Last Name: Goertz
First Name: David
Initial:
3
Last Name: Piyamary
First Name: Shinoda
Initial:
4
Last Name: Anguizola
First Name: Lorena Gardina
Initial: B
5
Last Name: DeVries
First Name: Steven
Initial:
6
Last Name: Goertz
First Name: David
Initial:
7
Last Name: Piyamary
First Name: Shinoda
Initial:
8
Last Name: Anguizola
First Name: Lorena Gardina
Initial: B
9
Last Name: Brown
First Name: Stanley Ernetsto
Initial: A
Charity Name: CANADIAN PTACH SOCIETY INC / 888120847RR0001
Address: 3101 BATHURST STREET,SUITE 401
City: Toronto Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M6A2A6
Directors/Trustee
1
Last Name: NEUSTADT
First Name: MARK
Initial:
2
Last Name: ALTER
First Name: RAPHAEL
Initial:
3
Last Name: ROTHMAN
First Name: MORDECHAI
Initial:
Position in Charity: JEWISH LIFESYLE
4
Last Name: MEDJUCK
First Name: AKIVA
Initial:
Charity Name: CANADIAN WORLDWIDE DEVELOPMENT AND DISASTER
RELIEF ORGANIZATION / 856905278RR0001
Summary of Reasons for Revocation - CANADIAN WORLDWIDE
DEVELOPMENT AND DISASTER RELIEF ORGANIZATION
The Canada Revenue Agency's (CRA) audit has revealed that the Charity
was not complying with the requirements set out in the Act. In particular,
the audit revealed that the Charity's books and records were non-existent,
preventing the CRA from determining whether the Charity's resources were
even undertaken. For this reason identified, it is the CRA's view that the
Charity no longer meets the requirements necessary for charitable
registration.
Address: 11 GOSSAMER DRIVE
City: PICKERING Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L1X2T7
#
Last Name: HANSON
First Name: MICHAEL
Initial:
1
Last Name: AMPONSAH
First Name: BILLY
Initial: J
2
Position in Charity: VICE PRESIDENT
Last Name: PINTO
First Name: BELINDA
Initial:
3
Last Name: ODURO
First Name: ANTWI
Initial:
4
Position in Charity: PUBLIC RELATIONS OFFICER
Charity Name: CHILDREN'S HAVEN INTERNATIONAL MINISTRIES /
874978554RR0001
Address: 269F CRAIG HENRY DRIVE
City: NEPEAN Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: K2G4C7
Category: Organizations Providing Care Other than Treatment
Directors/Trustee
1
Last Name: Erwin
First Name: Harry
Initial: R
2
Last Name: Barut
First Name: Virgilio
Initial: T
3
Last Name: Bantug
First Name: Adelardo
Initial: T
4
Last Name: MacCrimmon
First Name: Ray
Initial: H
Position in Charity: Executive Director
Charity Name: CHRIST APOSTOLIC CHURCH OF GOD MISSION
INTERNATIONAL / 872165808RR0001
Address: 130 CENTRE STREET
City: BRAMPTON Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L6V2Z3
Charity Type: Religion
Category: Other Denominations' Congregations or Parishes, (not else
classified)
Directors/Trustee
1
Last Name: OSAGBAEKHOE
First Name: BENJAMIN
Initial:
2
Last Name: AMADASUN
First Name: JOSEPH
Initial:
3
Last Name: EDIGIN
First Name: RICHARD
Initial:
4
Last Name: EGHAREVBA
First Name: OSAYABAMWEN
Initial:
5
Last Name: IGBINADOLOR
First Name: AIRLIS
Initial:
6
Last Name: OSAZUWA
First Name: GEORGE
Initial:
Charity Name: CHRISTIAN FOUNDATION MINISTRIES / 891059347RR0001
Summary of Reasons for Revocation - CHRISTIAN FOUNDATION
MINISTRIES
The Canada Revenue Agency's (CRA) audit has revealed that the Christian
Foundation Ministries (the Charity) was not complying with the requirements
set out in the Act. In particular, the audit revealed that the Charity's books
and records were incomplete or non-existent, preventing the CRA from
determining whether the Charity's resources were devoted to its charitable
activities or whether any charitable activities were even undertaken. For this
reason identified, it is the CRA's view that the Charity no longer meets the
requirements necessary for charitable registration.
Address: P.O. BOX 98
City: DOWNSVIEW Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M3M2Z9
Category: Pentecostal Assemblies (Pentecostal Assemblies) of Canada only
Charity Name: CHURCH OF THE HARVEST / 856673082RR0001
Summary of Reasons for Revocation - CHURCH OF THE HARVESTThe
Canada Revenue Agency's (CRA) audit has revealed that the Church of the
Harvest (the Charity) was not complying with the requirements set out in
the Act. In particular, the audit revealed that the Charity's books and
records were non-existent, preventing the CRA from determining whether
the Charity's resources were devoted to its charitable activities or whether
any charitable activities were even undertaken. For this reason and other
the Charity no longer meets the requirements necessary for charitable
registration.
Address: 4 VISTO GREEN CRESCENT
Postal Code/Zip Code: L7A2R8
classified)
Registered Charity Information Return This charity's annual information
return is not available online. To determine if a T3010, Registered Charity
Information Return is available for this charity, please contact us.
Charity Name: DOMAINE PREMIERE ETAPE / 860033430RR0001
Address: 302-11111 BOUL CAVENDISH
City: SAINT-LAURENT Province/Territory/Other: QUEBEC Country: CA
Postal Code/Zip Code: H4R2M8
Charity Type: Benefits to the Community & Other
Category: Temperance Associations
Charity Name: DOMINION CHRISTIAN CENTRE OF CANADA /
856564778RR0001
Address: 141 PARK STREET NORTH
City: HAMILTON Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L8R2N4
classified)
Directors/Trustee
1
Last Name: BARHOUMA
First Name: DAVID
Initial:
2
Last Name: ELDER
First Name: CAMERON
Initial:
Position in Charity: TRUSTEE
3
Last Name: MULLER
First Name: BAAN
Initial:
4
Last Name: RIGO
First Name: PETER
Initial:
Position in Charity: CHAIRMAN
5
Last Name: SMITH
First Name: AILEEN
Initial:
Charity Name: FAITH ASSEMBLIES MISSION INTERNATIONAL /
886923697RR0001
Address: 11 ELSON ST
City: MARKHAM Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L3S2C4
classified)
Directors/Trustee
1
Last Name: Ouogu
First Name: Duke
Initial:
2
Last Name: Ironbar
First Name: Roselin
Initial:
Last Name: Marocus
First Name: Salome
Initial:
3
Charity Name: FEED MY FLOCK FOUNDATION INC. / 860562933RR0001
Address: 2 HASTINGS SQUARE
Postal Code/Zip Code: L6S2N8
Category: Seventh Day Adventist Congregations
#
Name
Position
Arm's length
1 CHRISTOPHER GORDON
PRESIDENT/MANAGING DIR.
No
2 LYNN GORDON
SECRETARY/TREASURER
No
3 CHRISTINE FUZZESY
DIRECTOR
Yes
4 VICKIE GASIOROWSKI
DIRECTOR
Yes
5 GEORGE LEWIS
DIRECTOR
Yes
Charity Name: FUNDS FOR CANADA FOUNDATION / 821600475RR0001
Summary of Reasons for Revocation - FUNDS FOR CANADA
FOUNDATION
It is our position that the Charity has operated for the non-charitable
purpose of promoting a tax shelter arrangement and for the private benefit
of the tax shelter promoters. The Charity has issued receipts for transactions
that do not qualify as gifts; issued receipts otherwise than in accordance
with the Income Tax Act and its Regulations; has failed to maintain sufficient
books and records to support its activities; and has failed to meet its annual
disbursement quota. For all of these reasons, and for each of these reasons
alone, it is the position of the CRA that the Charity's registration should be
revoked.
Address: 345 KINGSTON ROAD, SUITE 303
City: TORONTO Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L1V1A1
Directors/Trustee
1
Last Name: Raby
First Name: David
Initial:
2
Last Name: Ford
First Name: Ken
Initial:
3
Last Name: Albanese
First Name: Sam
Initial:
Position in Charity: Trustee
4
Last Name: Mohammed
First Name: Rivad
Initial:
5
Last Name: Wade
First Name: Greg
Initial:
Charity Name: GHANAIAN MUSLIMS ASSOCIATION OF CANADA /
868671314RR0001
Summary of Reasons for Revocation - GHANAIAN MUSLIMS
ASSOCIATION OF CANADA
The Ghanaian Muslims Association of Canada (the Charity) through its
directors was unresponsive to the Canada Revenue Agency's (CRA) attempts
to arrange a meeting for the start of the audit and to provide the books and
records for review. As a result, the CRA has been unable to verify the
Charity's financial position and the charitable activities reportedly carried
out. Paragraph 231.1(1) of the Income Tax Act (the Act) permits an
authorized person to inspect, audit or examine the books and records of a
taxpayer and any document of the taxpayer or of any other person that
relates or may relate to the information that is or should be in the books or
records of the taxpayer or to any amount payable by the taxpayer under the
Act.
Address: 8 Matterdale Avenue
City: Brampton Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L6Y4J6
Category: Religious Organizations, (not else classified)
Directors/Trustee
1
Last Name: Ahmad-Suleiman
First Name: Sulei
Initial:
2
Last Name: Raji
First Name: Kassim
Initial:
Position in Charity: Vice president
3
Last Name: Nafets
First Name: Osman
Initial:
4
Last Name: Ali Naboye
First Name: Frank
Initial:
Position in Charity: Chief whip
5
Last Name: Toure
First Name: Loukoumane
Initial: M
6
Last Name: Issaka
First Name: Ibrahim
Initial: Y
Position in Charity: Financial secretary
Charity Name: GIVE2ASIA / 855087045RR0001
Summary of Reasons for Revocation - GIVE2ASIA
Our audit revealed that the Charity has contravened the provisions of the
Income Tax Act by failing to operate for exclusively charitable purposes. It is
our position the Charity has operated solely for the non-charitable purpose
of gifting funds to a non-qualified donee, Give2Asia, a U.S. 501(c)(3) nonprofit organization. Furthermore, the Charity has served as a conduit,
allowing the U.S. non-profit to flow funds from Canadian donors through the
Charity to the U.S. non-profit, without appropriately controlling and
regulating the application of the funds once relinquished. Consequently, it is
our position the Charity issued official donation receipts for funds that were
directed by donors to a non-qualified donee, which is a contravention of the
Act; and has failed to meet its annual disbursement quota as transfers to the
U.S. non-profit are not gifts to a qualified donee or expenditures on the
Charity's own activities.
Address: 1500 WEST GEORGIA STREET SUITE 1555, BOX 62
City: VANCOUVER Province/Territory/Other: BRITISH COLUMBIA
Country: CA
Postal Code/Zip Code: V6G2Z6
Directors/Trustee
1
Last Name: Bromley
First Name: Blake
Initial:
2
Last Name: Rea
First Name: Michael
Initial:
3
Last Name: Howe
First Name: Michael
Initial:
Charity Name: GLOBAL RELIEF AND DEVELOPMENT ORGANIZATION /
861834943RR0001
Summary of Reasons for Revocation - GLOBAL RELIEF AND
DEVELOPMENT ORGANIZATION
The Canada Revenue Agency's (CRA) audit has revealed that the Global
Relief and Development Organization (the Charity) was not complying with
the requirements set out in the Income Tax Act (the Act). In particular, the
audit revealed that the Charity's books and records were non-existent,
preventing the CRA from determining whether the Charity's resources were
even undertaken. For this reason, it is the CRA's view that the Charity no
longer meets the requirements necessary for charitable registration.
Address: 190 EXBURY ROAD UNIT 304
Postal Code/Zip Code: M3N1R8
Category: Community Organizations, (not else classified)
#
Last Name: NTI
First Name: KOFI
Initial:
1
Last Name: KWAFO
First Name: GLADYS
2
Initial:
Position in Charity: PROJECT COORDINATOR
Last Name: BOATENG
First Name: DORIS
Initial:
3
Charity Name: Healing and Assistance not Dependence Canada /
847441342RR0001
Summary of Reasons for Revocation - Healing and Assistance not
Dependence Canada
Our audit has concluded that from September 1, 2006, to August 31, 2008,
Healing and Assistance not Dependence Canada (the Charity) received
nearly $2.8 million in cash through its participation in the Canadian
International Aid Program, a registered tax shelter. Of this amount, $1.9
million was transferred to a registered charity and other entities participating
in the tax shelter arrangement. Of the 30% or $900,000 retained by the
Charity, it reported $543,000 was incurred for administrative costs and
$282,000 was devoted to its own charitable programs.
Address: 222 SOMERSET STREET W. 2ND FLOOR
City: OTTAWA Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: K2P2G3
Category: Organizations Providing Care Other than Treatment
Directors/Trustee
1
Last Name: Rotenberg
First Name: Charles
Initial: M
2
Last Name: Gussman
First Name: Tom
Initial:
3
Last Name: Desmarais
First Name: Sebastien
Initial:
Charity Name: HOLY ALPHA AND OMEGA CHURCH OF TORONTO /
895468981RR0001
Address: 10 WILLOWRIDGE #403
Postal Code/Zip Code: M9R3Y8
classified)
#
Last Name: Mensah
First Name: Johny
Initial:
1
Position in Charity: President/Pastor
Last Name: Attah
2 First Name: Rose
Initial:
Last Name: Noah
First Name: Kate
Initial:
3
Last Name: Yentumi
First Name: Amoah
Initial:
4
Position in Charity: General Manager
Last Name: Jeffers
First Name: Edwin
Initial:
5
Position in Charity: Administration Officer
Charity Name: HOUR OF EVIDENCE CHRISTIAN FELLOWSHIP /
834113524RR0001
Address: 90 BURROWS HALL BOULEVARD UNIT 304
City: SCARBOROUGH Province/Territory/Other: ONTARIO Country:
CA
Postal Code/Zip Code: M1B5M2
classified)
Directors/
Trustees
and Like
Officials
1
Last Name: Mensah
First Name: Johny
Initial:
Position in Charity: President/Pastor
2
Last Name: Attah
First Name: Rose
Initial:
3
Last Name: Noah
First Name: Kate
Initial:
4
Last Name: Yentumi
First Name: Amoah
Initial:
Position in Charity: General Manager
5
Last Name: Jeffers
First Name: Edwin
Initial:
Position in Charity: Administration Officer
Charity Name: INTERNATIONAL AID AND SUPPORT ORGANIZATION /
861366375RR0001
Summary of Reasons for Revocation - INTERNATIONAL AID AND
SUPPORT ORGANIZATION
International Aid and Support Organization (the Charity) was not complying
with the requirements set out in the Act. In particular, the Charity did not
maintain adequate books and records to: (1) support the charitable
programs reportedly being carried out, and (2) support how it arrived at the
amounts reported on the T3010 Information Return and financial statements
for the fiscal years ending August 31, 2005 and August 31, 2006. While the
Charity's T3010 reported tax-receipted gifts of $0 for 2005 and $16,025 for
2006, the audit revealed the Charity had issued 26 tax-receipts totalling
$110,380 in fiscal 2005 and 224 tax-receipts totalling $904,913 in fiscal
2006. Most were purportedly for cash. A bank deposit analysis carried out by
the auditor indicated only $42,317 was deposited into the Charity's bank
account in 2006. For each of these reasons and other concerns identified
during the course of the audit, it is the CRA's view that the Charity no longer
Address: 415 OAKDALE ROAD SUITE 208
Postal Code/Zip Code: M3N1W7
#
Last Name: NYARKO
First Name: AUGUSTINE
Initial:
1
Last Name: AGYEI APPIAH
First Name: SAMUEL
Initial:
2
Last Name: ATTA FRIMPONG
First Name: STEPHEN
3
Initial:
Charity Name: INTERNATIONAL FARM AID AND RELIEF MISSION /
856833272RR0001
Summary of Reasons for Revocation - INTERNATIONAL FARM AID
AND RELIEF MISSION
The audit conducted by the Canada Revenue Agency (CRA) revealed that the
International Farm Aid and Relief Mission (the Charity) was not complying
with the requirements set out in the Income Tax Act (the Act). The Charity
had not maintained adequate books and records as required by the Act. In
addition, the Charity had issued official donation receipts to a director and
his spouse for amounts that were not gifts. For each of these reasons and
other concerns identified during the course of the audit, it is the CRA's view
that the Charity no longer meets the requirements necessary for charitable
registration.
Address: 10595 KEATING CRES.
City: WINDSOR Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: N8R1T6
Category: Community Organizations, (not else classified)
Directors/Trustee
1
Last Name: Oloya
First Name: Tom
Initial: O
2
Last Name: Brown
First Name: William
Initial:
3
Last Name: Haffner
First Name: Douglas
Initial:
4
Last Name: OLoya
First Name: Opiyo
Initial:
Charity Name: INTERNATIONAL PENTECOSTAL MINISTRY FELLOWSHIP OF
TORONTO / 890922842RR0001
Address: 75 Deerhide Crescent Unit 1
City: North York Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M9M2Y6
classified)
#
Last Name: ANTOH
First Name: JOSEPH
Initial:
1
Position in Charity: PASTOR
2
Last Name: OBENG DANSO
First Name: LAWRENCE
Initial:
Position in Charity: BOARD TREASURER
Last Name: APPIAH
First Name: KOFI
Initial:
3
Position in Charity: SENERAL SECRETARY
Last Name: NYARKD
First Name: PERPETUAL
Initial:
4
Position in Charity: BOARD TREASURER
Charity Name: ISRAELITE CHURCH OF CHRIST CANADA /
869839381RR0001
Address: 325 WESTON ROAD, UNIT 8
Postal Code/Zip Code: M6N4Z9
classified)
Directors
/Trustees
and Like
Officials
1
Last Name: OLAREWAIU
First Name: JOHN
Initial: P
Position in Charity: PRESIDENT/DIRECTOR
2
Last Name: AFOLABI
First Name: TOYIN
Initial:
3
Last Name: AYOOLA
First Name: ADESOLA
Initial:
Position in Charity: FINANCIAL SECRETARY
4
Last Name: OLAREWAIU
First Name: POSI
Initial:
5
Last Name: KOLUREJO
First Name: AYO
Initial:
Position in Charity: PROGRAM DIRECTOR
6
Last Name: BELLO
First Name: BANKOLE
Initial:
Charity Name: JESUS EL BUEN PASTOR SPANISH PENTECOSTAL CHURCH
OF TORONTO / 888662269RR0001
Summary of Reasons for Revocation - JESUS EL BUEN PASTOR
SPANISH PENTECOSTAL CHURCH OF TORONTO
It is our position that the Charity has operated for the non-charitable
purpose of promoting a tax shelter arrangement and for the private benefit
of the tax shelter promoters. The Charity has issued receipts for transactions
that do not qualify as gifts; issued receipts otherwise than in accordance
with the Income Tax Act and its Regulations; and has failed to maintain
sufficient books and records. For all of these reasons, and for each of these
reasons alone, it is the position of the Canada Revenue Agency's (CRA) that
the Charity's registration should be revoked.
Address: 206-1885 WILSON AVENUE
Postal Code/Zip Code: M9M1A2
classified)
#
Last Name: Gonzalez
First Name: Pedro
Initial: A
1
Last Name: Funes
First Name: Roberto
Initial:
2
Last Name: Taub
First Name: Indiana
Initial:
3
Charity Name: JESUS HEALING CENTRE / 864192372RR0001
Summary of Reasons for Revocation - JESUS HEALING CENTRE
The Canada Revenue Agency's (CRA) audit has revealed that the Jesus
Healing Centre (the Charity) was not complying with the requirements set
out in the Act. In particular, the audit revealed that the Charity lacked
control over the donation receipts, did not devote all its resources to
charitable purposes and activities, failed to maintain proper books and
records, and was unable to demonstrate adequate direction and control over
its foreign activities. For each of these reasons and other concerns identified
meets the requirements necessary for charitable registration. Effective
Date of Status: 2009-05-09
Address: 293 EDDYSTONE AVE
Postal Code/Zip Code: M3N1H8
classified)
Charity Name: LIVING WATERS MINISTRY TRUST / 860719145RR0001
Summary of Reasons for Revocation - LIVING WATERS MINISTRY
TRUST
Our audit has concluded that from August 11, 2004 to December 31, 2006,
Living Waters Ministry Trust issued in excess of $41.6 million in receipts for
cash received through a tax shelter arrangement. The Charity, in turn,
directed $40.7 million of the cash to another registered charity also
participating in this arrangement. Our audit revealed that the vast majority
of the cash sent to the other participating charity was subsequently paid to
the promoters of the tax shelter arrangement. Of the remainder, the Charity
itself paid $ 443,000 in fundraising fees to the tax shelter promoters and
retained $416,000 for use in their own activities.
Address: 123 Concord Crescent
City: London Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: N6G3H5
classified)
#
Last Name: Amanfo
First Name: Ofori
Initial:
1
Last Name: Agyeman
First Name: James
Initial: O
2
Last Name: Tenkorang
First Name: Winsome
Initial:
3
Charity Name: MINISTERE EVANGILE ETERNEL / 867719502RR0001
Address: 3-283 SHERBOURNE AVENUE
Postal Code/Zip Code: M5A2R9
classified)
#
Last Name: Agoustino
First Name: Beu
Initial:
1
Position in Charity: Elder
Last Name: Kayembe
First Name: Mathieu
Initial:
2
Position in Charity: Pastor
Charity Name: MISSION AGAINST POVERTY SHELTER / 877307108RR0001
Summary of Reasons for Revocation - MISSION AGAINST POVERTY
SHELTER
Our audit has revealed serious issues of non-compliance with the Income
Tax Act (the Act). In particular, significant receipting discrepancies were
discovered and it was found that the Mission Against Poverty Shelter (the
Charity) did not maintain, or was unable to provide, adequate records to
substantiate the tax-receipted revenue, operating expenditures and other
financial information reported to the Canada Revenue Agency (CRA).
Address: 354 REXDALE BLVD
Postal Code/Zip Code: M9W1R6
#
Last Name: Ohizua
First Name: Jacob
Initial: A
1
Last Name: Ironbar
First Name: Roseline
Initial: I.R
2
Last Name: Oliogu
First Name: Duke
Initial: D.O
3
Charity Name: MONTESSORI CASA DEI BAMBINI / 851297432RR0001
Address: 2611 LABELLE STREET
Postal Code/Zip Code: N9E4G4
Category: Teaching Institutions or Institutions of Learning
#
Last Name: Roy
First Name: Julie
Initial:
1
Last Name: DiPonio
First Name: Lauretta
Initial:
2
Last Name: Roy
First Name: Beau
Initial:
3
Charity Name: NEW ANOINTING MINISTRIES / 884175001RR0001
Address: 1177 FINCH AVENUE WEST UNIT 16
Postal Code/Zip Code: M3J2E9
classified)
#
Last Name: MCGREGOR
First Name: PATRICK
Initial: O
1
Position in Charity: PRESIDENT/PASTOR
Last Name: AKPOBASA
First Name: EMILY
Initial: G
2
3 Last Name: IMASUEN
First Name: HANNAH
Initial: I
Charity Name: NEW HOPE MINISTRIES INSTITUTE / 134665876RR0001
Summary of Reasons for Revocation - NEW HOPE MINISTRIES
INSTITUTE
Based on the audit results, it is our position that the Charity has operated for
the non-charitable purpose of promoting a tax shelter arrangement and for
the private benefit of the tax shelter promoters. In addition, it is our position
that the Charity has undertaken activities beyond its corporate mandate,
issued receipts for transactions that do not qualify as gifts, issued receipts
otherwise than in accordance with the Income Tax Act and its Regulations
and has failed to maintain sufficient books and records to support its
activities. For all of these reasons, and for each of these reasons alone, it is
the position of the Canada Revenue Agency that the Charity's registration
should be revoked.
Address: 292228 BUTTE HILLS LANE RR 2
City: BALZAC Province/Territory/Other: ALBERTA Country: CA
Postal Code/Zip Code: T0M0E0
Category: Religious Organizations, (not else classified)
#
Last Name: Dan
First Name: Reinhardt
Initial: H
1
2 Last Name: Bears
First Name: George
Initial:
Position in Charity: Secretary/Treasurer
Last Name: Weber
First Name: Tory
Initial:
3
Charity Name: PONTIFICAL INSTITUTE FOR FOREIGN MISSIONS (P I M E)
INC. / 893140848RR0001
Address: 980 LOUIS AVENUE
Postal Code/Zip Code: N9A1X9
Category: Missionary Organizations and Propagation of Gospel
#
Last Name: Fossati,
First Name: Sergio
Initial:
1
Last Name: Abaldo
First Name: Luciana
Initial:
2
3 Last Name: Longo
First Name: Silvana
Initial:
Last Name: Gualtieri
First Name: Francesco
Initial:
4
Position in Charity: Vice President
Charity Name: R.E.W.A.R.D.S. FOUNDATION / 862858735RR0001
Summary of Reasons for Revocation - R.E.W.A.R.D.S. FOUNDATION
Based on the Canada Revenue Agency's (CRA) audit of the Charity, the
Charity operates primarily for the purpose of providing undue benefits to its
director, has failed to demonstrate that it operates as a charitable
organization devoting all its resources to charitable activities carried on by
the organization itself and the core program promoted by the Charity
involves the improper issuance of tax receipts for transactions that do not
qualify as gifts under the Act.
Address: #1-505 Fisgard Street
City: Victoria Province/Territory/Other: BRITISH COLUMBIA Country:
CA
Postal Code/Zip Code: V8W1R3
Category: Support of Schools and Education
#
1
Last Name: Bishay
First Name: Samy
Initial:
Position in Charity: President/Chair
Last Name: Oss-Cech
First Name: Giorgio
Initial: L
2
Position in Charity: Vice-Chair
Last Name: Palethorpe
First Name: Michael
Initial:
3
Last Name: Sibson
First Name: Ann
Initial: J
4
Last Name: Sibson
First Name: Eric
Initial: R
5
Last Name: Megale
First Name: Jenny
Initial:
6
Charity Name: SOCIETE CANADIENNE POUR LE DEVELOPPEMENT
DURABLE EN FAVEUR DES FEMMES DANS LES PAYS EN VOIE DE
DEVELOPPEMENT (SCDDFPV) / 845410547RR0001
Summary of Reasons for Revocation - SOCIETE CANADIENNE POUR
LE DEVELOPPEMENT DURABLE EN FAVEUR DES FEMMES DANS LES
PAYS EN VOIE DE DEVELOPPEMENT (SCDDFPV)
[Translation] Our audit revealed that the Organization did not comply with
the provisions of the Act. In particular, we have detected the following items
of non-compliance: The Organization did not spend its resources towards
charitable activities; the Organization did not keep adequate books and
records; the Organization issued receipts that were non-compliant with the
provisions of the Act and the Organization did not meet its disbursement
quota.
Address: 109 RUE WRIGHT, BUREAU 407
City: GATINEAU Province/Territory/Other: QUEBEC Country: CA
Postal Code/Zip Code: J8X2G7
#
Last Name: Fragé
First Name: Marcel
Initial:
1
Position in Charity: Président
Last Name: Djalal
First Name: Taiba
Initial:
2
Position in Charity: Vice Présidente et Trésorière
Last Name: Dupont
First Name: Marie-Noelle
Initial:
3
Position in Charity: Sécrétaire
Charity Name: SOUTHRIDGE SCHOOL FOUNDATION / 894831932RR0002
Address: 2656-160 STREET
City: SURREY Province/Territory/Other: BRITISH COLUMBIA Country:
CA
Postal Code/Zip Code: V3S0B7
Category: (Education) Charitable Corporations
#
1
Last Name: MARTIN
First Name: ROB
Initial:
Position in Charity: CHAIRPERSON
2
Last Name: ALDERDICE
First Name: DAVID
Initial:
3
Last Name: MACKINTOSH
First Name: IAN
Initial:
Position in Charity: PAST CHAIRPERSON
4
Last Name: COLLETT
First Name: BARBARA
Initial:
Position in Charity: GOVERNOR
5
Last Name: RASERA
First Name: DEBRA
Initial:
Position in Charity: VICE-CHAIRPERSON
6
Last Name: MORDHORST
First Name: DETE
Initial:
7
Last Name: LIANG
First Name: BILL
Initial:
8
Last Name: SINITISIN
First Name: LARRY
Initial:
9
Last Name: DAMS
First Name: LORI
Initial:
Last Name:
First Name:
Initial:
10
Last Name: VERMA
First Name: CHIKU
Initial:
11
12 Last Name: DEUTSCH
First Name: THOMAS
Initial:
Last Name: ZANATTA
First Name: TROY
Initial:
13
Last Name: PEACE
First Name: WAYNE
Initial:
14
Charity Name: SPIRITUAL REDEMPTION CHRISTIAN ASSEMBLY INC. /
818377277RR0001
Summary of Reasons for Revocation - THE CHILDREN'S EMERGENCY
FOUNDATION
Our audit revealed that the Charity has devoted a significant portion of its
resources to the promotion of two tax shelter donation arrangements, an
international donation arrangement and has devoted a substantial portion of
its actual cash donations to fundraising and administrative expenses. It is
our position the Charity failed to maintain adequate documentation to
support the receipt and distribution of non-cash property overseas; failed to
meet its annual disbursement quota; issued official donation receipts
otherwise than in compliance with the Act; filed inaccurate Registered
Charity Information Returns including incomplete financial statements in
each of the fiscal periods ending 2002 to 2005; and failed to prepare and file
T4/T4A Statements of Remuneration payments to persons the Charity
deems independent contractors.
Address: MARIAN KUTE #801 - 170 CHALKFARM DR
Postal Code/Zip Code: M3L2H9
classified)
Charity Name: THE CHILDREN'S EMERGENCY FOUNDATION /
890473564RR0001
Summary of Reasons for Revocation - THE CHILDREN'S EMERGENCY
FOUNDATION
Our audit revealed that the Charity has devoted a significant portion of its
resources to the promotion of two tax shelter donation arrangements, an
international donation arrangement and has devoted a substantial portion of
its actual cash donations to fundraising and administrative expenses. It is
our position the Charity failed to maintain adequate documentation to
support the receipt and distribution of non-cash property overseas; failed to
meet its annual disbursement quota; issued official donation receipts
otherwise than in compliance with the Act; filed inaccurate Registered
Charity Information Returns including incomplete financial statements in
each of the fiscal periods ending 2002 to 2005; and failed to prepare and file
T4/T4A Statements of Remuneration payments to persons the Charity
deems independent contractors.
Address: 2243 Queen St E Second Floor
Postal Code/Zip Code: M4E1G1
#
Last Name: STEWART
1 First Name: MARYLNNE
Initial:
Last Name: ANGER
First Name: RONALD
Initial: H
2
Position in Charity: VICE PRESIDENT
Last Name: BELL
First Name: DAVID
Initial: A
3
Last Name: BOYD
First Name: MELISSA
Initial:
4
Last Name: MCKINNEY
First Name: JILL
Initial: A
5
Position in Charity: EXECUTIVE DIRECTOR
Charity Name: THE CHRIST HEALING CHURCH / 835903279RR0001
Summary of Reasons for Revocation - THE CHRIST HEALING CHURCH
The Canada Revenue Agency's (CRA) audit has revealed that The Christ
Healing Church (the Charity) was not complying with the requirements set
out in the Income Tax Act (the Act). In particular, it was found that the
Charity failed to maintain proper books and records, had issued official
donation receipts not in accordance with Regulation 3501, had significantly
under-reported the total amount for which it had issued official donation
receipts, and provided incorrect information on the T3010 Information
Return. For each of these reasons and other concerns identified during the
course of the audit, it is the CRA's view that the Charity no longer meets the
requirements necessary for charitable registration.
Address: 1177 Finch Avenue West, Unit 20
City: Toronto Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M3J2E9
classified)
#
Last Name: Vivian Adu
First Name: Poku
Initial: VAP
1
Position in Charity: Deaconess
Last Name: Eduful
First Name: James
Initial: J.E
2
Position in Charity: Elder
Last Name: Ankra
First Name: Twumasi
Initial: T.A
3
Charity Name: THE HEAVEN'S GATE HEALING MINISTRY /
141116897RR0001
Summary of Reasons for Revocation - THE HEAVEN'S GATE HEALING
MINISTRY
The Canada Revenue Agency's (CRA) audit has revealed that the Heaven's
Gate Healing Ministry (the Charity) was not complying with the requirements
set out in the Act. In particular, the audit revealed that the Charity lacked
control over the donation receipts, did not devote all its resources to
charitable purposes and activities, failed to maintain proper books and
records, and was unable to demonstrate adequate direction and control over
its foreign activities. For each of these reasons and other concerns identified
Address: 230 EDDYSTONE AVENUE SUITE 204
City: DOWNSVIEW Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: M3N1H7
Category: Pentecostal Assemblies (Pentecostal Assemblies) of Canada only
#
Last Name: AMOAKO
First Name: ISAAC
Initial:
1
Position in Charity: ASSOCIATE PASTOR
Last Name: DANIELS
First Name: ANNAS
Initial:
2
Position in Charity: WOMEN'S MINISTRY LEADER, TREAS
Last Name: MASSAQUOI
First Name: JOSEPH
Initial:
3
Position in Charity: SIERRA-LEONE WAR VICTOMS REP
4
Last Name: JONES
First Name: BARRY
Initial:
Last Name: ASMAN
First Name: CHRIS
Initial: S
5
Position in Charity: REV. MINISTER
Charity Name: THE HOUSE OF HOLY GOD / 137059739RR0001
Address: 1505 COUNTY ROAD 3 RR 1
City: CARRYING PLACE Province/Territory/Other: ONTARIO Country:
CA
Postal Code/Zip Code: K0K1L0
classified)
#
Last Name: Kabeshima
First Name: Pauline
Initial:
1
Last Name: Shimanuki
First Name: Daniel
Initial:
2
Position in Charity: Vice president
3 Last Name: Takeda
First Name: Grace
Initial:
Position in Charity: Treasure
Last Name: Yamagami
First Name: Sara
Initial:
4
Position in Charity: Deputy treasure
Charity Name: THE KLAL FOUNDATION / 887702066RR0001
Summary of Reasons for Revocation - THE KLAL FOUNDATION
The Canada Revenue Agency's (CRA) audit had revealed that the Klal
Foundation (the Charity) was not complying with the requirements set out in
the Income Tax Act (the Act). In particular, it was found that the Charity
failed to exercise control over resources, had made disbursements to nonqualified donees, failed to maintain adequate books and records, had issued
donation receipts not in accordance with the Act, had filed inaccurate
T3010A Information Returns, and had late-filed T3010A Information Returns
for the five consecutive years since 2003. For each of these reasons, it is the
CRA's view that the Charity no longer meets the requirements necessary for
charitable registration.
Address: SUITE 222 162 CUMBERLAND STREET
Postal Code/Zip Code: M5R3N5
Category: Support of Schools and Education
#
1 Last Name: PARSHAN
First Name: MAYER
Initial:
Last Name: ZAIONZ
First Name: ARI
Initial:
2
Last Name: PARSHAN
First Name: RITA
Initial:
3
Position in Charity: VICE-PRESIDENT
Last Name: LUGSDIN
First Name: J.L.
Initial:
4
Last Name: SHUR (MARGOLIS)
First Name: YONA
Initial:
5
Charity Name: THE MILLENNIUM CHARITABLE FOUNDATION /
890451412RR0001
Address: 45 COALPORT DRIVE
Postal Code/Zip Code: M1N4B5
#
Last Name: Silver
First Name: Norman
Initial:
1
Last Name: Rott
First Name: Therese
Initial: E
2
Last Name: Quinn
First Name: Linda
Initial: H
3
Charity Name: TRIUMPHANT CHURCH OF CHRIST INTERNATIONAL /
844212340RR0001
Address: 700 WESTON RD.
Postal Code/Zip Code: M6M3R2
classified)
#
1 Last Name: Langboung
First Name: Roger
Initial:
Position in Charity: Minister
Last Name: Duku
First Name: Samuel
Initial:
2
Position in Charity: Deacon
Last Name: Baidoo
First Name: Gertrude
Initial:
3
Charity Name: TRUTH FOUNDATION MINISTRY INC. / 871822417RR0001
Summary of Reasons for Revocation - TRUTH FOUNDATION
MINISTRY INC.
The Canada Revenue Agency's (CRA) audit has revealed that the Truth
Foundation Ministry Inc. (the Charity) was not complying with the
requirements set out in the Income Tax Act (the Act). In particular, the audit
revealed that the Charity's books and records were non-existent, preventing
the CRA from determining whether the Charity's resources were devoted to
its charitable activities or whether any charitable activities were even
undertaken. For this reason identified, it is the CRA's view that the Charity
no longer meets the requirements necessary for charitable registration.
Address: 10 WILLOWRIDGE RD APT 1605
Postal Code/Zip Code: M9R3Y8
classified)
#
Last Name: KWARTENG
First Name: SAMSON
Initial: A
1
Last Name: BOATENG
First Name: GODFRED
Initial:
2
Last Name: BEKOE
First Name: KOFI
Initial:
3
Charity Name: UNIVERSAL AIDE SOCIETY / 891540981RR0001
Address: PO BOX 762, STN A
City: NANAIMO Province/Territory/Other: BRITISH COLUMBIA
Country: CA
Postal Code/Zip Code: V9R5M2
Directors/Trustee
1
Last Name: Chin Loy
First Name: Clare
Initial:
2
Last Name: Lewis
First Name: William
Initial: P
3
Last Name: MacIntyre
First Name: Joyce
Initial:
4
Last Name: Marcos
First Name: Manuel
Initial:
5
Last Name: Sampson
First Name: Susan
Initial: J
Charity Name: VISHWA JAGRATI MISSION CULTURAL SOCIETY /
855278875RR0001
Address: 202 SPADINA ROAD
City: RICHMOND HILL Province/Territory/Other: ONTARIO Country:
CA
Postal Code/Zip Code: L4B2Z5
Category: Hindu Religions Groups
#
Last Name: GUPTA
First Name: VIJAY
Initial:
1
Last Name: GUPTA
First Name: MANJU
Initial:
2
Charity Name: WELLS OF WATER MINISTRIES / 857346134RR0001
Address: P O BOX 59112 2705 GOREWAY DRIVE
City: MISSISSAUGA Province/Territory/Other: ONTARIO Country: CA
Postal Code/Zip Code: L4T4J1
classified)
Directors/Trustee
1
Last Name: Guevara
First Name: Francis
Initial:
2
Last Name: Heerasingh
First Name: Boodnarine
Initial:
Position in Charity: Chairman Director
3
Last Name: Hosein
First Name: Andrea
Initial:
Position in Charity: Secretary Treasurer
4
Last Name: Patel
First Name: Sandy
Initial:
5
Last Name: Albert
First Name: Daniela
Initial:
Mark Blumberg is a lawyer at Blumberg Segal LLP in Toronto, Ontario. He works in the area of non-profit
and charity law. He can be contacted at [email protected] or at 416-361-1982 x. 237. To find out
more about legal services that Blumbergs provides to Canadian charities and non-profits please visit
www.canadiancharitylaw.ca or www.globalphilanthropy.ca
This article is for information purposes only. It is not intended to be legal advice. You should not act or
abstain from acting based upon such information without first consulting a legal professional.

Canadian Charities Recently Revoked by CRA for cause

Transcription

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