Summary Policy

Date
June 9, 2003

Reference Number
CSP - A13

Key Words
Ancillary (activities, incidental) - Political (activities)

Under the Income Tax Act, a registered charity can devote some of its resources to ancillary and incidental political activities of a non-partisan nature provided the charity devotes substantially all (i.e., 90%) of its resources to charitable activities.

• Charitable Activities, CSP - C09.
• Political Activities, CSP - P02.
• Political Activities, CPS - 022.
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10 (http://www.scc-csc.gc.ca/judgments/index_e.asp)
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(6.1) and (6.2).