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The following is a glossary of the terms and expressions used by the Charities Directorate. To access more information on a particular topic, please click on any of the words listed below.

Select or type the first letter of the topic you are looking for, and click the "Go" button. For example, if you are looking for "Joint Venture", select or type the letter "J".

- A -

Aboriginal (native, Indian)
Abortion
Accountability
Accumulation
Administration
Adoption
Advocacy (bias, lobbying, political, propaganda)
Aged (relief of the, senior)
Agency (agent, agreement)
Agriculture
Alcohol (alcoholic, alcoholism)
Allowances
Amalgamation (merger, consolidation)
Amateur athletic association (RCAAA, provincial)
Ancillary (activities, incidental)
Animal (rights, welfare)
Annuities
Annulment
Appeal
Arm's length (related parties, related persons)
Artist
Arts (RNASO, promotion of)
Assessment (notice of assessment)
Asset
Associated charity (associated charities)
Athletic (RCAAA, athlete)
Auction
Audit

- B -

Bequest (will)
Bingo (fundraising, game)
Books and records
Broadcasting (CRTC, radio, television)
Business (related business)
Business Number
By-laws

- C -

Canada-U.S. Income Tax Convention (1980)
Canadian Amateur Athletic Association (RCAAA)
Capital (fund, gain, property)
Capital gains pool (capital gains reduction)
Caselaw
Certification
Charitable (activities, foundation, organization, purpose)
Charitable remainder trust (gift of residual interest)
Charities Registration Security Information (CRSIA)
Club (association, league, lodge, order, society)
Collection
Common law
Community (economic development, foundation, purposes beneficial to)
Compensation
Compliance (agreement, monitoring)
Compliance
Conduit (foreign, municipality)
Confidentiality (accessibility, transparency)
Conservation (environmental protection)
Consideration
Constitution
Contribution (gift, donation, political parties)
Contributions Program (Charities Partnership and Outreach Program)
Control (corporation)
Co-operative
Corporation
Counselling
Crisis (intervention, centre, counselling)
Crown (agent, corporation, federal, provincial)
Cultural (disposition, gift, property)
Culture (ethnic, mutual understanding, race relations)
Cy-près (gift by will)

- D -

Daycare
Debt
Deemed (disposition, expenditure)
Designation (re-designation)
Direct designation (life insurance policy, RRSP, RRIF)
Director (duties, relationship, responsibilities, trustee)
Disabled (relief of)
Disarmament (peace)
Disaster fund (earthquake, fire, flood, hurricane, natural
disaster, tidal wave, terrorism, tornado, typhoon)
Disbursement quota (excess, shortfall, reduction)
Disbursements (expenses, payments)
Dissolution (clause)
Doctrine
Donation (gift)
Donor (individual, corporate)
Drug (addiction, prevention of)

- E -

Ecological (eco-gift, gift, property)
Economic development (micro-enterprise)
Education (advancement of, board of education, home and school association, institution, instruction, parent-teacher association, teaching, training, sport)
Efficiency
Eligible donee
Employee charity trust
Employment
Endowment
Enduring property
Environment (conservation, protection of)
Ethnocultural (ethnoracial, ethnospecific)
Expenditure requirement (disbursement quota)
Expenses (disbursements)

- F -

Facilitator (intermediary, intervenor, umbrella)
Fair market value (appraisal)
Fairness
Festival (exhibition, exposition, fair, fringe, tourism)
Financial Act Task Force (FATF))
Financial penalties (sanctions)
Financial statements
Fiscal (period, year end)
Food bank (soup kitchen)
Foreign (CIDA, activities, agent, joint venture, organization, International Best Practices)
Fraud (false or misleading information)
Fundraising (fundraiser)

- G -

Gaming
Gift (anonymous, certificate, conditional, designated, directed, donation, gift-in-kind, gifting)
Governing document

- H -

Health (clinic, hospital, hospice, infirmary, medical centre, promotion of)
Hedge fund
Heritage
Her Majesty (in right of Canada, in right of a province)
Historical (site, society)
Housing (low cost, mixed income)
Human rights (civil rights, equality)

- I -

Immigrants (emigrants, refugees)
Improvement district (local service board)
Incidental (activities, ancillary)
Income Tax Act (law, statute)
Incorporation
Indian (aboriginal, band, native)
Industry (trade, commerce)
Information (provision of, return, security)
Initiative (government, sector)
Insurance (life insurance policy)
Interest
Interest free loan
Internal division
International Best Practices
International development (CIDA, micro-enterprise)
Inventory (merchandise)
Investments (shares)
Irrevocable gift

- J -

Joint venture (joint ministry)
Jurisdiction (federal, provincial)

- L -

Lease (holding, leasing, leasehold interest in property, renting)
Legal aid
Liability (reduction)
Libraries (museums)
Life insurance policy
Listed Entities
Loan (interest free)
Loanback
Lobbying (political activities, advocacy)
Lottery (fund-raising, game, prize, raffle)

- M -

Mediation (arbitration, negotiation)
Medicine (holistic, healing, medical services)
Membership fees (gift, dues)
Mental and moral improvement
Merger
Micro-enterprise
Missionaries
Monument (historical, religious)
Multiculturalism (international understanding, mutual understanding, race relations)
Municipality
Museum

- N -

N.A.S.O. (RNASO, National Arts Service Organization)
Native (aboriginal, Indian)
Newsletters
Nominal value (inducement, valuable consideration, voluntary transfer)
Non-partisan (activities, political)
Non-profit (housing, organization)
Non-qualified donee
Non-qualified investment
Non-qualifying security
Not at arm's length

- O -

Objection (notice of objection, review)
Objects (broad, charitable, standard, vague)
Order (remission)

- P -

Patriotism (unity)
Peace (disarmament)
Penalty (financial penalties, sanctions, suspension)
Penalty tax (revocation tax)
Planned giving (deferred giving)
Pledges
Political (activities, advocacy, doctrine, non-partisan, partisan, parties, science)
Pornography
Poverty (relief of)
Premiums
Prescribed (donee, university, stock exchange)
Private (benefit, foundation)
Private benevolence (self-help, self-interest, private link)
Procedural fairness
Pro-choice
Pro-life (anti-abortion)
Professional association
Profit motive
Property (capital, cultural, disposition, ecological, enduring, real)
Public (amenities, benefit, foundation, information, policy)

- Q -

Qualified donee

- R -

RCAAA (Registered Canadian Amateur Athletic Association)
RNASO (Registered National Arts Service Organization)
RPP (Registered Pension Plan)
RRIF (Registered Retirement Income Plan)
RRSP (Registered Retirement Savings Plan)
Race relations
Racial equality
Receipt (official donation receipt, tax receipt, sample receipts)
Recreation (athletic, RCAAA, sport)
Reform (Regulatory Reform)
Refugees (emigrants, immigrants)
Registration (application, denial, RCAAA)
Rehabilitation (disabled, prisoners, unemployed)
Reimbursement (expenses)
Related (business, persons)
Religion (advancement of, cemeteries)
Religious orders
Remuneration
Repairs (bridges, roads, seabanks, public amenities)
Re-registration (registration)
Research (study)
Residency
Residual interest (charitable remainder trust)
Resources (human, financial, physical)
Restoration (heritage, historical)
Restricted (funds)
Return (political, RCAAA, Registered Charity Information Return, revocation)
Revocation (RCAAA)
Revocation tax
Roadshow (information sessions)

- S -

Sanctions (penalties)
Schemes
Scholarship (award, bursary, grant, prize)
School (association, board, council, district)
Science (political, education, research)
Self-help (self interest, private benefit, private benevolence)
Service clubs
Services
Share (corporation, public, private)
Social (activities, club, fraternal organization, welfare)
Social justice
Specified gift
Spiritualism
Sponsorship
Sport (promotion of, for disabled, facility, hall of fame, athletic, RCAAA, recreation)
Statute (Income Tax Act)
Stock (exchange, inventory)
Substantially all
Suspension (penalty, sanctions)

- T -

Tax (credit, deduction, excise, GST, HST, PST, penalty, revocation, withholding)
Tax Court of Canada
Tax shelter
Temperance
Tenants Associations (homeowners, residents)
Ten-year gift
Terror
Terrorism
Titleholding (real property/real estate)
Tourism
Trade (industry, commerce)
Treaty
Trust
Tuition (fees)

- U -

Undue benefits
Unemployment
United Nations (agencies)
Unity (patriotism)
Universities outside Canada (prescribed)

- V -

Valuable consideration
Valuation (share, securities)
Voluntary revocation
Voluntary transfer

- W -

Waiver
Welfare (relief of poverty, animal welfare, moral, spiritual)
Wildlife
Will
Winding-up period
Women

- Y -

Youth (employment, organization, social welfare)



Date modified: 2006-12-06	Top of page	Important notices