Summary Policy

Date
June 9, 2003

Reference Number
CSP - T04

Key Words
Tenants associations - Private benefit

The courts have held that tenants associations are established to further their own interests and therefore lack the necessary element of altruism required to be charitable at law.

• Charitable Purposes, CSP - C01.
• Political Activities, CSP - P02.
• Private Benevolence, CSP - P09.
• Self-Help, CSP - S02.
• Distinction Between Self-Help and Members' Groups, CPS - 016.
• N.D.G. Neighbourhood Association v. Revenue Canada, Taxation Department, [1988] 2 C.T.C. 14.