Summary Policy

Date
September 3, 2003

Reference Number
CSP - R14

Key Words
Registered National Arts Service Organization (RNASO)

Policy Statement

To qualify for registration as a Registered National Arts Service Organization under the Income Tax Act, an applicant must be a non-profit association that has as its primary purpose and its primary function the promotion of arts in Canada on a nation-wide basis.

References

• Registered National Arts Service Organization, CIL-2001-020.
• Application to Register a Charity Under the Income Tax Act, T2050.
• Completing the Registered Charity Information Return, T4033A.
• Registered Charity Information Return, T3010A.
• Registering a Charity for Income Tax Purposes, T4063.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(6.4).
• Income Tax Regulations, C.R.C. 1978, c. 945, s. 8700.