Summary Policy

Date
June 9, 2003

Reference Number
CSP - H02

Key Words
Health (promotion of) - Health Clinic

The courts have held that the provision of health care is prima facie charitable under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable.

• Abortion, CSP - A11.
• Health Clinic, CSP - H03.
• Purposes Beneficial to Community, CSP - C10.
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52.