Summary Policy

Date
October 25, 2002

Reference Number
CSP - P06

Key Words
Public benefit

To qualify for registration as a charity, an organization must meet a public benefit test. It must show that its purposes and activities provide a tangible benefit to the public as a whole, or a significant section of it.

• Charitable Purposes, CSP-C01.
• Benefits to Aboriginal Peoples of Canada, CPS-012.
• Guidelines for Registering a Charity - Meeting the Public Benefit Test, CPS-024.
• Registering a Charity for Income Tax Purposes, T4063.
• Action des Femmes Handicapées (Montréal) c. Canada (Ministre du revenu national), 1998-06-23 (http://www.fca-caf.gc.ca/index_e.shtml).
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), 1996-07-08 (http://www.fca-caf.gc.ca/index_e.shtml).