Summary Policy

Date
October 25, 2002

Reference Number
CSP - E01

Key Words
Education - Charitable purposes

To advance education in the charitable sense means formal training of the mind, advancing the knowledge or abilities of the recipient, raising the artistic taste of the community, or improving a useful branch of human knowledge through research.

• Charitable Purposes, CSP-C01.
• Computers to Poor Children for Educational Purposes, CPC-013.
• Publishing a Magazine under the Advancement of Education, CPC-027.
• Alliance For Life v. Canada (Minister of National Revenue), 1999-05-05 (http://www.fca-caf.gc.ca/index_e.shtml).
• Briarpatch Incorporated v. Her Majesty the Queen, [1996] 2 C.T.C. 94.
• Challenge Team v. Canada (Minister of National Revenue), 2000-03-29 (http://www.fca-caf.gc.ca/index_e.shtml).
• Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133.
• Human Life International in Canada Inc. v. M.N.R. (C.A.), 1998-03-18 (http://www.fca-caf.gc.ca/index_e.shtml).
• Interfaith Development Education v. Minister of National Revenue, 1997-06-26 (http://www.fca-caf.gc.ca/index_e.shtml).
• Toronto Volgograd Committee v. Minister of National Revenue, [1988] 3 F.C. 251.
• 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)