Summary Policy

Date
June 9, 2003

Reference Number
CSP - W01

Key Words
Women

Under the category of charitable purposes known as "other purposes beneficial to the community in the way the law regards as charitable", an organization that restricts its purposes or activities to women only qualifies for registration as a charity where the charitable purposes and activities are interdependent with the class of beneficiaries (e.g., a shelter for battered women, an abortion clinic.)

• Abortion, CSP - A11.
• Charitable Activities, CSP - C09.
• Charitable Purposes, CSP - C01.
• Education, CSP - E01.
• Health Clinic, CSP - H03.
• Immigrants, CSP - I05.
• Promotion of Health, CSP - H02.
• Public Benefit, CSP - P06.
• Purposes Beneficial to Community, CSP - C10.
• Everywoman's Health Centre Society (1988) v. Minister of National Revenue, [1992] 2 F.C. 52.
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10.