Summary Policy

Date
September 3, 2003

Reference Number
CSP - I14

Key Words
Internal division

Policy Statement

An internal division is a branch, section or division of a registered charity. An internal division does not have its own governing documents but rather operates under the governing document of a parent body.

References

• Business Number, CSP - B03.
• Governing Document, CSP - G06.
• Internal Division, CIL-1997-004.
• Completing the Registered Charity Information Return, T4033A.
• Registering a Charity for Income Tax Purposes, T4063.