Summary Policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference Number
CSP - J02

Key Words
Jurisdiction

Policy Statement

The Canada Revenue Agency has jurisdiction over registered charities for taxation purposes.

A registered charity can also be subject to federal or provincial legislation other than the Income Tax Act that relates to its operations, organizational structure, or property. For example, if a charity is provincially incorporated, it must meet certain requirements under the incorporating legislation.

In addition, depending on where a charity is located, there may be provincial or municipal standards for organizations (e.g., nursing home). There may also be provincial laws or municipal by-laws that require a charity to apply for licenses in connection with various aspects of its activities (e.g., fundraising).

References

• Registered Charities and the Income Tax Act, RC4108.
• Registering a Charity for Income Tax Purposes, T4063.