Summary Policy

Date
September 3, 2003

Reference Number
CSP - I11

Key Words
Information (security)

Policy Statement

The Charities Registration (Security Information) Act provides a legislative mechanism specifically designed to allow the use and protection of national security information in assessing an organization's eligibility for or maintaining registration as a charity under the Income Tax Act.

References

• Registration - Registered Charity, CSP - R03.
• Registered Charities Newsletter, Spring 2002, Issue n ^o 12.
• Charities Registration (Security Information) Act, S.C. 2001, c. 41, s. 113.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 172(3.1), 172(4.1) and 248(1).