Summary Policy

Date
June 9, 2003

Reference Number
CSP - H03

Key Words
Health (clinic) - Health (promotion of)

The courts have recognized as charitable organizations established to operate health clinics (e.g., abortion clinics, medical clinics) under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable.

• Abortion, CSP - A11.
• Charitable Activities, CSP - C09.
• Charitable Purposes, CSP - C01.
• Promotion of Health, CSP - H02.
• Public Benefit, CSP - P06.
• Purposes Beneficial to Community, CSP - C10.
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52.