Summary Policy

Date
October 25, 2002

Reference Number
CSP - P02

Key Words
Political (activities)

Under the Income Tax Act, a registered charity can be involved in non-partisan political activities as long as it devotes substantially all of its resources to charitable activities. Any political activities have to help accomplish the charity's purposes and remain incidental in scope.

A registered charity cannot be involved in partisan political activities. A political activity is considered partisan if it involves direct or indirect support of, or opposition to, a political party or candidate for public office.

• Advocacy, CSP-A04.
• Distinction Between Self-Help and Members' Groups, CPS-016.
• Political Activities, CPS-022.
• Attendance at a Political Fundraising Dinner, CPC-001.
• Political Party's Use of Charity's Premises, CPC-007.
• Political Activities, CIL-1993-002, CIL-1993-003, CIL-1994-009, CIL-1995-015, CIL-2003-001.
• Action by Christians for the abolition of torture v. Canada (2002 FCA 499), 2002-12-16 (http://www.fca-caf.gc.ca/index_e.shtml).
• Alliance For Life v. Canada (Minister of National Revenue), 1999-05-05 (http://www.fca-caf.gc.ca/index_e.shtml).
• Human Life International in Canada Inc. v. M.N.R. (C.A.), 1998-03-18 (http://www.fca-caf.gc.ca/index_e.shtml).
• N.D.G. Neighbourhood Association v. Revenue Canada, Taxation Department, [1988] 2 C.T.C. 14.
• Scarborough Community Legal Services v. Her Majesty the Queen, [1985] 2 F.C. 555.
• The Canada UNI Association v. Minister of National Revenue, [1993] 1 C.T.C. 46.
• Toronto Volgograd Committee v. Minister of National Revenue, [1988] 3 F.C. 251.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(6.1) and (6.2).