Summary Policy

Date
October 25, 2002 (Revised November 23, 2005)

Reference Number
CSP - I01

Key Words
Income Tax Act

Policy Statement

Registered charities must comply with the requirements of the Income Tax Act. The Canada Revenue Agency administers the Act.

References

• Tax, CSP-T01.
• Registered Charities and the Income Tax Act, RC4108.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1.