Canadian_Charities_Recently_R... - Canadian Charity Law

(1)

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Last year we published a list of registered charities that had been revoked for cause along with a list of the directors of each charity.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/advancedsearch- eng.action

(2)

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: 864830617RR0001

Charity Status: Revoked Effective Date of Status: 2010-12-11

Sanction: N/A

Language of

Correspondence: English

Designation Description: Charitable Organization

Charity Type: Benefits to the Community & Other Category: Community Organizations, (not else

classified)

Address: 1110 FINCH AVENUE WEST SUITE 222

City: TORONTO

Province/Territory/Other: ONTARIO

Country: CA

Postal Code/Zip Code: M3J2T2 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Type of Revocation: Revocation for Cause Income Tax Act Reference: ITA 168.(1) - 168.(2) Additional Information: Summary

(3)

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

(4)

Position:

3

Last name:Dunstan First name: Erol Initial/Middle name:

Position: Secretary

4

Last name:Ighalo First name: Janet Initial/Middle name:

Position: Treasurer

5

Last name:Lawal First name: Adekunle Initial/Middle name:

Position: Member

6

Last name:Kinmanka First name: Gwen Initial/Middle name:

Start Date: 2009-09-22

(5)

End Date:

Position: Member

7

Last name:Ifepe First name: Don Initial/Middle name:

Position: Member

8

Last name:Adbelbaki First name: Afaf Initial/Middle name:

Position: Member

9

Last name:Mohamed First name: Ali Abdi Initial/Middle name:

Position: Member

10

Last name:AYEMENRE First name: SUNDAY Initial/Middle name:

Position: Director

(6)

11

Last name:EDOGHAMEN First name: MARGARET Initial/Middle name: O

Position: Director

12

Last name:EDOGHAMEN First name: ROBIN

Initial/Middle name: O

Position: Director

13

Last name:KIDD First name: BASIL Initial/Middle name: U

Position: Director

ALLIANCE CAAT

(7)

BN/Registration Number: 867405045RR0001

Charity Status: Revoked

Effective Date of Status: 2010-11-27

Sanction: N/A

Language of Correspondence: French

Charity Type: Benefits to the Community & Other Category: Temperance Associations

Address: 1804 BOUL LE CORBUSIER LOCAL 216

City: LAVAL

Province/Territory/Other: QUEBEC

Country: CA

Postal Code/Zip Code: H7S2N3 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

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

(8)

Sanction: N/A Language of Correspondence: English

Designation Description: Private Foundation

Charity Type: Welfare

Category: (Welfare) Charitable Corporations

Address: 333 WILSON AVENUE SUITE #200

City: DOWNSVIEW

Country: CA

Postal Code/Zip Code: M3H1T2 Charity Email Address: s

Charity Web site Address: N/A Revocation:

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 2 Directors / Trustees and Like Officials.

(9)

1

Last name:GROSZ First name: SAMUEL Initial/Middle name:

Start Date:

End Date:

Position: PRESIDENT

At arm's length with other Directors, etc.?: No

2

Last name:GROSZ First name: LEAH Initial/Middle name:

Start Date:

End Date:

Position: SECRETARY

CHILDREN'S LEUKEMIA RESEARCH ASSOCIATION - CANADA BN/Registration Number: 808569941RR0001

Sanction: N/A

Language of Correspondence: English

Charity Type: Health

Category: Services Other Than Hospitals

Address: 3646 CARDINAL DR

City: NIAGARA FALLS

Country: CA

Postal Code/Zip Code: L2H2Y1

(10)

Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Type of Revocation: Revocation for Cause Income Tax Act Reference: ITA 168.(1) - 168.(2)

Additional Information: N/A

Directors / Trustees and Like Officials - CHILDREN'S LEUKEMIA RESEARCH ASSOCIATION - CANADA

1

Last name:Bell

First name: Courtney Initial/Middle name:

Position: President

At arm's length with other Directors, etc.?: Yes

2

Last name:Claussen First name: Tina Initial/Middle name:

Position: Director

3

Last name:Blakely First name: Michael Initial/Middle name:

(11)

Position: Director

CHRIST APOSTOLIC CHURCH INTERNATIONAL - CANADA BN/Registration Number: 837489947RR0001

Charity Status: Revoked Effective Date of Status: 2010-08-21

Sanction: N/A

Language of

Designation Description: Charitable Organization Charity Type: Religion

Category: Other Denominations' Congregations or Parishes, (not else classified)

Address: PO BOX 20160 1395 LAWRENCE AVE W

City: TORONTO

Country: CA

Postal Code/Zip Code: M6L1A4 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Summary of Reasons for Revocation - CHRIST APOSTOLIC CHURCH INTERNATIONAL - CANADA

(12)

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

1

Last name:ESSUON First name: JOHN Initial/Middle name: C

Start Date: 2009-01-01 End Date: 2009-12-31 Position: PRESIDENT

2

Last name:ESSUON First name: VIVIAN Initial/Middle name:

Start Date: 2009-07-05 End Date: 2009-12-31 Position: SECRETARY

3

Last name:SIAW First name: JOHN Initial/Middle name:

(13)

Start Date: 2009-01-01 End Date: 2009-12-31 Position: DIRECTOR

4

Last name:OSEI First name: DANIEL Initial/Middle name:

5

Last name:KYEI

First name: EMMANUEL Initial/Middle name:

CHRISTIAN WORSHIP HEALING CENTRE BN/Registration Number: 881923213RR0001 Charity Status: Revoked

Sanction: N/A

Language of

(14)

Address: PO BOX 48822 595 BURRARD STREET

City: VANCOUVER

Province/Territory/Other

: BRITISH COLUMBIA

Country: CA

Postal Code/Zip Code: V7X1A6

Charity Email Address: [email protected]

Charity Web site Address: CHRISTIANWORSHIPHEALINGCENTRE.CO M

Revocation:

Registered Charity

Information Return: T3010 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

(15)

1

Last name:Lowe First name: Don

Initial/Middle name: J

Start Date:

End Date:

Position: Senior Director

2

Last name:Stedel First name: Lorrie Initial/Middle name: H

Start Date:

End Date:

Position: Treasure

DESTINY HEALTH & WELLNESS FOUNDATION

Sanction: N/A

Designation Description: Private Foundation

Address: 15 ALLSTATE PARKWAY SITE 310

City: MARKHAM

Country: CA

Postal Code/Zip Code: L3R5B4

(16)

Charity Email Address: [email protected] Charity Web site Address: WWW.DESTINYDONATIONS.COM Revocation:

Registered Charity Information

Return: T3010 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

1

Last Name: Singh First Name: Elesha Initial:

Position in Charity: Director

Director/Trustee at year end? Yes Arm's Length Indicator: No

2 Last Name: Valente

(17)

First Name: Loriana Initial:

3

Last Name: Singh First Name: David Initial:

(18)

DOWNSVIEW NEW TESTAMENT CHURCH OF GOD BN/Registration Number: 140913484RR0001 Charity Status: Revoked

Sanction: N/A

Language of

Address: 745 SW TULIP BLVD

City: FORT ST. LUCIE

Province/Territory/Other: FL

Country: US

Postal Code/Zip Code: 34953 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

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.

(19)

ESSENTIAL GRACE FOUNDATION

Sanction: N/A

Designation Description: Public Foundation

Address: 1555 - 1500 WEST GEORGIA ST.

City: VANCOUVER

Province/Territory/Other: BRITISH COLUMBIA

Country: CA

Postal Code/Zip Code: V6G2Z6 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

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.

(20)

Directors / Trustees and Like Officials - ESSENTIAL GRACE FOUNDATION

1

Last name:Barton First name: Doug Initial/Middle name:

Position: director

2

Last name:Mancuso First name: Paul Initial/Middle name:

Position: Director

3

Last name:Negus First name: Ronnie Initial/Middle name:

Position: Director

(21)

HENVEY INLET FIRST NATION COMMUNITY SUPPORT ORGANIZATION

Sanction: N/A

Category: (Welfare) Charitable Trusts

Address: GENERAL DELIVERY

City: PICKEREL

Country: CA

Postal Code/Zip Code: P0G1J0

Charity Email Address: N/A

Charity Web site Address: N/A Revocation:

Type of Revocation: Revocation for Cause

Income Tax Act Reference: ITA 168.(1) - 168.(2)

Additional Information: 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

(22)

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

1

Last Name: Ashawasegai First Name: Bruce

Initial:

Position in Charity: President Director/Trustee at year end? Yes Arm's Length Indicator: Yes

2

Last Name: Gajadharsingh First Name: Seech

Initial:

Position in Charity: Vice-President Director/Trustee at year end? Yes Arm's Length Indicator: Yes

3

Last Name: Panamick First Name: Ed

Initial:

Director/Trustee at year end? Yes Arm's Length Indicator: Yes

4

Last Name: Pawis First Name: Mylton Initial:

5 Last Name: Fox First Name: Lionel

(23)

Initial:

6

Last Name: Newton First Name: Debbie Initial:

INDO-CANADIAN CHARITABLE FOUNDATION

Sanction: N/A

Category: (Welfare) Charitable

Corporations

Address: 1339 KHALSA DR

City: MISSISSAUGA

Country: CA

Postal Code/Zip Code: L5S1W6 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

(24)

Additional Information: N/A Registered Charity Information

Return: T3010 Return

Directors / Trustees and Like Officials - INDO-CANADIAN CHARITABLE FOUNDATION

1

Last name:SINGH First name: AVTAR Initial/Middle name:

2

Last name:BANWAIT First name: DIDAR Initial/Middle name: S

3

Last name:SAGGU First name: GURPREET Initial/Middle name:

(25)

4

Last name:GREWAL First name: LAKHVINDER Initial/Middle name:

Start Date: 2008-05-31 End Date: 2009-06-01 Position: PRESIDENT

5

Last name:SIDHU First name: RESHAM Initial/Middle name:

Start Date: 2008-05-31 End Date: 2009-06-01 Position: SECRETARY

6

Last name:UPPAL First name: RAKESH Initial/Middle name:

INTERNATIONAL RELIEF FUND FOR THE AFFLICTED AND NEEDY (CANADA)

(26)

Sanction: N/A

Category: Disaster Funds

Address: PO BOX 1628 STN B

City: MISSISSAUGA

Country: CA

Postal Code/Zip Code: L4Y4G3

Charity Email Address: [email protected] Charity Web site Address: WWW.IRFAN.CA Revocation:

Additional Information: N/A

Registered Charity Information Return: T3010 Return

Directors / Trustees and Like Officials - INTERNATIONAL RELIEF FUND FOR THE AFFLICTED AND NEEDY (CANADA)

1

Last name:ESAYED First name: ADEL Initial/Middle name:

Start Date: 2007-01-01 End Date: 2009-12-31 Position: PRESIDENT/CEO

(27)

2

Last name:KAOUD First name: SAMI Initial/Middle name:

Start Date: 2007-01-01 End Date: 2009-12-31

Position: TREASURER/SECRETARY

3

Last name:LOUBANI First name: MAHMOUD Initial/Middle name: A

Start Date: 2007-01-01 End Date: 2009-06-15

Position: BOARD MEMBER (Resigned)

4

Last name:HOOSEIN First name: SHARON Initial/Middle name:

Start Date: 2007-01-01 End Date: 2009-12-31 Position: BOARD MEMBER

KOREAN FEDERATION OF CANADA MISSIONS SOCIETY BN/Registration Number: 865677967RR0001

(28)

Sanction: N/A

Category: Welfare Organizations (not else classified)

Address: 112- 14885 105TH AVE

City: SURREY

Country: CA

Postal Code/Zip Code: V3R2V6

Charity Email Address: [email protected] Charity Web site Address: N/A

Revocation:

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

(29)

1

Last name:CHA First name: JAE YUL Initial/Middle name:

2

Last name:CHUN First name: YOUNG JA Initial/Middle name:

Start Date: 2008-07-01 End Date: 2009-06-30 Position: TREASURER

3

Last name:JUN

First name: SANG HYUK Initial/Middle name:

Start Date: 2008-07-01 End Date: 2009-06-30 Position: PASTOR

4

Last name:SIM

First name: JUNG SOOK Initial/Middle name:

At arm's length with other Directors, etc.?: Yes 5 Last name:LEE

(30)

First name: UK HYANG Initial/Middle name:

LIBERTY WELLNESS INITIATIVE

BN/Registration Number: 869197129RR0001 Charity Status: Revoked

Sanction: N/A

Language of

Designation Description: Private Foundation Charity Type: Religion

Address: 15 ALLSTATE PARKWAY,SUITE #310

City: MARKHAM

Country: CA

Postal Code/Zip Code: L3R5B4

Charity Email Address: [email protected] Charity Web site Address: WWW.LIBERTYWELLNESS.CA Revocation:

(31)

Summary of Reasons for Revocation - LIBERTY WELLNESS INITIATIVE

It is our position that Liberty Wellness Initiative 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. 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

1

Last Name: Azimi First Name: Amir Initial:

2

Last Name: Normington First Name: Wesley Initial:

Director/Trustee at year end? Yes Arm's Length Indicator:

3

Last Name: Capobianco First Name: Matthew Initial:

(32)

2007 Directors / Trustees and Like Officials - LIBERTY WELLNESS INITIATIVE

1

Last Name: Azimi First Name: Amir Initial:

Position in Charity: Board Member Director/Trustee at year end? Yes Arm's Length Indicator: Yes

2

Last Name: Capobianco First Name: Matthew Initial:

3

Last Name: Normington First Name: Wes

Initial:

4

Last Name: Singh First Name: David Initial:

Position in Charity: Resigned Director/Trustee at year end? No Arm's Length Indicator: No

5

Last Name: Wilson First Name: Uriel Initial:

Position in Charity: Resigned Director/Trustee at year end? No Arm's Length Indicator: Yes

(33)

MALACHI 3:10 FOUNDATION

Sanction: N/A

Category: Welfare Organizations (not else classified) Address: SUITE 1555 1500 WEST GEORGIA STREET

City: VANCOUVER

Country: CA

Postal Code/Zip Code: V6G2Z6

Charity Email Address: [email protected] Charity Web site Address: N/A

Revocation:

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 3 Directors / Trustees and Like Officials.

(34)

1

Last name:Glazema First name: John Initial/Middle name:

Position: Director

2

Last name:Venema First name: Ivor Initial/Middle name:

Position: Director

3

Last name:Bromley First name: Blake Initial/Middle name:

Position: Director

METRO STREET FOCUS ORGANIZATION

(35)

Sanction: N/A

Address: 222-1110 FINCH AVE W

City: TORONTO

Country: CA

Postal Code/Zip Code: M3J2T2

Charity Email Address: [email protected] Charity Web site Address: WWW.METROS.CA Revocation:

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

(36)

1

Last name:Uko First name: Paul Initial/Middle name:

Position: Chairman

2

Last name:Osagiede First name: Timothy Initial/Middle name:

Position: Vice Chairman

3

Last name:Brown First name: Jahnet Initial/Middle name:

Position: Secretary

4

Last name:Odobo First name: Kate Initial/Middle name:

Position: Treasurer

(37)

5

Last name:Vashti First name: Celestine Initial/Middle name:

Position: Member

6

Last name:Osaro First name: Osagiede Initial/Middle name:

Position: Member

7

Last name:Jong First name: Veronika Initial/Middle name:

Position: Member

8

Last name:Rizal First name: Erryl Initial/Middle name:

Position: Member

9 Last name:Adjei First name: Marvin

(38)

Position: Member

10

Last name:EDOGHAMHEN First name: COLLINS Initial/Middle name: O

Position: Director

11

Position: Other (Untitled)

12

Position: Director

13

Last name:EDOGHAMHEN First name: ROBIN

Start Date: 1997-11-15

(39)

End Date:

Position: Director

14

Position: President

15

Position: Director

16

Last name:EHIGHAMHEN First name: FELIX

Initial/Middle name: E

Position: Director

17

Last name:EHIGHAMHEN First name: FELIX

Position: Other (Untitled)

(40)

18

Last name:ETHGHAMHEN First name: FELIX

Position: Director

19

Last name:KING First name: KAROL Initial/Middle name:

Position: Director

20

Last name:KING First name: KAROL Initial/Middle name:

Position: General Manager

21

Last name:LASISI First name: MARGARET Initial/Middle name: O

Position: Director

22

Last name:LASISI First name: MARGARET Initial/Middle name: O

(41)

Position: Treasurer

23

Last name:OLIOGY First name: DUKE Initial/Middle name:

Position: Director

24

Last name:OLIOGY First name: DUKE Initial/Middle name:

Position: Secretary

NEST BUILDERS CANADA FOUNDATION

Sanction: N/A

Language of English

(42)

Correspondence:

Address: 10023 168 STREET NW SUITE 203

City: EDMONTON

Province/Territory/Other: ALBERTA

Country: CA

Postal Code/Zip Code: T5P3W9 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Type of Revocation: Revocation for Cause Income Tax Act Reference: ITA 168.(1) - 168.(2) Additional Information: N/A

Directors / Trustees and Like Officials - NEST BUILDERS CANADA FOUNDATION

1

Last Name: ZACHOW First Name: LARRY Initial:

Position in Charity: PRESIDENT Director/Trustee at year end? Yes Arm's Length Indicator: Yes

2

Last Name: ZACHOW First Name: AIDA Initial:

Position in Charity: DIRECTOR Director/Trustee at year end? Yes Arm's Length Indicator: Yes

3 Last Name: PARKER

(43)

First Name: JACKIE Initial:

Position in Charity: TREASURER Director/Trustee at year end? Yes Arm's Length Indicator: Yes

4

Last Name: JONES First Name: JOHN Initial:

5

Last Name: WHITE First Name: RUTH Initial:

6

Last Name: HANNA First Name: HENRY Initial:

7

Last Name: TAYLOR First Name: ROBERT Initial:

OPERATION SAVE CANADA'S TEENAGERS

(44)

Sanction: N/A Language of Correspondence: English

Address: 3612 A DUFFERIN STREET

City: TORONTO

Country: CA

Postal Code/Zip Code: M3K1N7

Charity Email Address: [email protected] Charity Web site Address: WWW.OSCATEEN.NET Revocation:

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 registration should be revoked.

Directors / Trustees and Like Officials - OPERATION SAVE CANADA'S TEENAGERS

(45)

1

Last Name: WILLIS First Name: NATALIE Initial:

Position in Charity: BOARD MEMBER Director/Trustee at year end?

Arm's Length Indicator:

2

Last Name: OSIFO First Name: GABRIEL Initial:

3

Last Name: EWANG First Name: MANFRED Initial:

4

Last Name: MOKWE First Name: JULIET Initial:

5

Last Name: MOKWE First Name: DANIEL Initial:

PAROLE DE GRACE LONDON

(46)

Sanction: N/A

Charity Type: Religion

Category: Convents and Monasteries

Address: 7-115 BELMONT DRIVE

City: LONDON

Country: CA

Postal Code/Zip Code: N6J4Y1 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Additional Information: Summary

Summary of Reasons for Revocation - 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 non- compliance 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 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 - PAROLE DE GRACE LONDON 2 Directors / Trustees and Like Officials.

(47)

1

Last Name: IKANSHA First Name: SOLANGE Initial:

Position in Charity: PRESIDENTE Director/Trustee at year end? Yes Arm's Length Indicator: Yes

2

Last Name: LUSAMBA First Name: AGNES Initial:

Position in Charity: SECRETAIRE Director/Trustee at year end? Yes Arm's Length Indicator: Yes

PEDIATRIC AIDS CANADA/USA

Sanction: N/A

Charity Type: Health

Category: Services Other Than Hospitals

Address: 10 DOWNIE SUITE 302

City: STRATFORD

Country: CA

(48)

Postal Code/Zip Code: N5A7K4

Charity Email Address: [email protected] Charity Web site Address: WWW.PEDIATRICAIDSCANADA.ORG Revocation:

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 registration should be revoked.

Directors / Trustees and Like Officials - PEDIATRIC AIDS CANADA/USA

1

Last name:HAGERMAN First name: ESTHER Initial/Middle name:

(49)

Start Date:

End Date: 2009-10-26 Position: PAST PRESIDENT

2

Last name:CLEMENTS First name: ADRIENNE Initial/Middle name:

Start Date:

End Date:

Position: PRESIDENT

3

Last name:ESTELE First name: GABRIEL Initial/Middle name:

Start Date:

End Date:

Position: DIRECTOR

4

Last name:BRADLEY First name: HAROLD Initial/Middle name:

Start Date:

End Date: 2009-07-10 Position: DIRECTOR

5

Last name:JOHNSON First name: ALLIOSN Initial/Middle name:

Start Date:

End Date:

Position: DIRECTOR

(50)

6

Last name:MAIYAKO First name: ABU Initial/Middle name:

Start Date:

End Date:

Position: DIRECTOR

7

Last name:REID First name: DON Initial/Middle name:

Start Date:

End Date:

Position: DIRECTOR

8

Last name:SAUVE First name: LAURA Initial/Middle name:

Start Date:

End Date:

Position: DIRECTOR

9

Last name:MAFUKIDZE First name: TINASHE Initial/Middle name:

Start Date:

At arm's length with other Directors, etc.?: Yes 10 Last name:NANJI

First name: SHENAAZ

(51)

Start Date:

PRESCIENT FOUNDATION

Sanction: N/A

Language of

Designation Description: Public Foundation Charity Type: Welfare

Address: BOX 62 STE 1555-1500 WEST GEORGIA ST.

City: VANCOUVER

Country: CA

Postal Code/Zip Code: V6G2Z6 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Summary of Reasons for Revocation - PRESCIENT FOUNDATION

(52)

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 3 Directors / Trustees and Like Officials.

1

Last name:Lepp First name: Nathan Initial/Middle name:

Position: Director

2

Last name:Salas First name: Alex Initial/Middle name:

Position: Director

3

Last name:Richardson First name: Christopher Initial/Middle name:

Position: Director

(53)

REDEMPTION FAITH CHURCH/MINISTRIES BN/Registration Number: 891463580RR0001 Charity Status: Revoked

Sanction: N/A

Language of

Address: 10661 CHINGUACOUSY RD.RPO FLECHERS CK.PO BOX 70046

City: BRAMPTON

Country: CA

Postal Code/Zip Code: L7A0N6 Charity Email Address: N/A Charity Web site Address: N/A Revocation:

Summary of Reasons for Revocation - REDEMPTION FAITH CHURCH/MINISTRIES

The Canada Revenue Agency's (CRA) audit has revealed that the 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