Policy

Welcome to our policy page.

[Please note that a policy document, although believed to be correct at the time of release, may not represent the current position of the CRA.]

Summary policies provide a general statement on a particular topic. Each summary policy includes references that link to other technical documents. These documents include the following: Summary Policies (CSP), Policy Statements (CPS), Policy Commentaries (CPC), Information Letters (CIL), Employee Speeches (CES), Forms and Publications, Case Law, Statute Law and Newsletters.

To access the list of summary policies, please click on the link provided below.

• Summary Policies

The technical documents that are referenced in the summary policies can also be accessed directly by clicking on one of the links provided below.

• Becoming a Registered Charity
• Operating Day-to-Day
• Revoking Registered Status

You can also access Consultation on proposed policy.