Summary Policy

Date
June 9, 2003

Reference Number
CSP - C09

Key Words
Charitable activities - Charitable purposes

Policy Statement

In order for an activity to be considered charitable at law, it must be undertaken to achieve a charitable purpose.

References

Charitable Purposes, CSP - C01.
Charitable Activities, CIL-1993-004, CIL-1996-005, CIL-1997-015, CIL-1998-016, CIL-1999-013, CIL-2000-001, CIL-2000-005.
Action des Femmes Handicapées (Montréal) c. Canada (Ministre du revenu national), 1998-06-23 (http://www.fca-caf.gc.ca/index_e.shtml).
Bayit Lepletot v. Canada (Minister of National Revenue) (2006 FCA 128), 2006-03-28 (http://decisions.fca-caf.gc.ca/en/2006/2006fca128/2006fca128.html)
Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 (http://www.fca-caf.gc.ca/index_e.shtml).
Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133.
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).