Summary policy

Date
October 25, 2002

Reference number
CSP-R06

Key words

Religion - Charitable purposes

Policy statement

To advance religion in the charitable sense means to promote the spiritual teachings of a religious body and to maintain doctrines and spiritual observances on which those teachings are based. There must be an element of theistic worship, which means the worship of a deity or deities in the spiritual sense.

References

• Guidance CG-019, How to draft purposes for charitable registration
• Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04