Summary Policy

Date
June 9, 2003

Reference Number
CSP - R13

Key Words
Resources

Under the Income Tax Act, a registered charity must devote substantially all of its resources to charitable activities or charitable purposes. Resources includes financial, material and human resources.

• Agency, CSP - A12.
• Ancillary Activities, CSP - A13.
• Foreign Conduit, CSP - C11.
• Political Activities, CSP - P02.
• Attendance at a Political Fundraising Dinner, CPC - 001.
• Registered Charities: Operating Outside Canada, RC4106.
• Registered Charities and the Income Tax Act, RC4108.
• College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency) (2004 FCA 101), 2004-03-09 (http://www.fca-caf.gc.ca/index_e.shtml).
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(1), (6), (6.1) and (6.2).