22 March 1999 Headquarters Letter HQR0001233

In order for seminars and workshops to qualify as being for "fund raising" it is not sufficient that one of their purposes be to raise money. Their "underlying purpose" must be to raise money to support the activities of the charity. It was not clear that this test was satisfied and, in any event, the seminars and workshops in question were to be held on a regular basis in the year.

In dealing with a question as to whether seminars put on by religious institutions would be considered to be provided at a "place of amusement", CRA stated that "a minor amount of amusement/recreation is not sufficient in order to consider a venue as a place of amusement, and indeed any amusement/recreation that is secondary to another purpose will be insufficient...", and further stated:

events that focus on the arts or music or the other activities described in paragraph (b) of the definition of "place of amusement" are held in a place of amusement, whereas events that focus on educational, spiritual or religious presentations are likely not, assuming this to be the purpose of the event.