Advancement of education

Summary policy

Date
October 25, 2002

Reference number
CSP-E01

Key words

Education - Charitable purposes

Policy statement

To advance education in the charitable sense means formal training of the mind, advancing the knowledge or abilities of the recipient, or improving a useful branch of human knowledge through research.

Purposes focused on advancing the public’s appreciation of the arts are now assessed under the fourth category of charity, Other purposes beneficial to the community in a way the law regards as charitable. For more information, see Guidance CG-018, Arts activities and charitable registration.

References

• Guidance CG-019, How to draft purposes for charitable registration
• Policy commentary CPC-027, Publishing a magazine
• Guide T4063, Registering a Charity for Income Tax Purposes
• Alliance For Life v. Canada (Minister of National Revenue), 1999-05-05
• Briarpatch Inc. v. Canada , [1996] 3 F.C. null
• Challenge Team v. Canada (Minister of National Revenue), 2000-03-29
• Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133
• Human Life International in Canada Inc. v. M.N.R. (C.A.), [1998] 3 F.C 202
• Interfaith Development Education v. Minister of National Revenue, 1997-06-26
• Toronto Volgograd Committee v. Minister of National Revenue, [1988] 3 F.C. 251
• Travel Just v. M.N.R (2006) FCA 343 2006-10-24
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10

Date modified:

2016-08-11