Summary Policy

Date
October 25, 2002

Reference Number
CSP - R06

Key Words
Religion - Charitable purposes

To advance religion in the charitable sense means to promote the spiritual teachings of a religious body and to maintain doctrines and spiritual observances on which those teachings are based. There must be an element of theistic worship, which means the worship of a deity or deities in the spiritual sense.

• Charitable Purposes, CSP-C01.
• Is the Sky Really Falling? Revenue Canada's Position on Donor Benefits and Christian Charities, CES-005.
• Registering a Charity for Income Tax Purposes, T4063.
• Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 (http://www.fca-caf.gc.ca/index_e.shtml).