Summary Policy

Date
June 9, 2003

Reference Number
CSP - I05

Key Words
Immigrants - Charitable (activities, purposes) - Education - Community (purposes beneficial to) - Women

Immigrants per se are not objects of charity. However, the courts have determined that an organization established to assist immigrants can qualify for registration under the following categories of charitable purposes: advancement of education or other purposes beneficial to the community in the way the law regards as charitable. For example, an organization established to provide training to immigrant women in order that they may find employment and an organization established to provide health services to immigrants have been held charitable at law.

• Charitable Activities, CSP - C09.
• Charitable Purposes, CSP - C01.
• Education, CSP - E01.
• Employment, CSP - E02.
• Ethnocultural, CSP - E11.
• Provision of Information, CSP - I06.
• Purposes Beneficial to Community, CSP - C10.
• Women, CSP - W01.
• Applicants Assisting Ethnocultural Communities, CSP - C23.
• 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).