Summary Policy

Date
October 25, 2002 (Revised September 13, 2005)

Reference Number
CSP - T01

Key Words
Tax - Income Tax Act

Registered charities are exempt from paying income tax under Part I of the Income Tax Act. Registered charities may, however, be subject to taxes or penalties under the Act and they may also be subject to other federal and provincial taxes.

• Eligible Donee, CSP-E09.
• Financial Penalties, CSP-F17.
• Income Tax Act, CSP-I01.
• Return - Revocation, CSP-R11.
• Revocation, CSP-R12.
• Revocation Tax, CSP-R24.
• Sanctions, CSP-S17.
• Fair Market Value of Donated Item and Taxes, CPC-006.
• Revocation Tax, CPC-020.
• Tax, CIL-1996-009, CIL-1998-029.
• GST/HST Information for Charities, RC4082.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 149(1)(f), ss. 188(1.1) and s. 188.1.