Summary policy CSP-L05, Leasing property

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http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/csp/csp-l05-eng.html

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Leasing property

Summary policy

Date
September 3, 2003

Reference number
CSP-L05

Key words

Lease - Renting

Policy statement

A registered charity can lease property to a third party (for example, space in a building not occupied by a registered charity). A charity can lease property to another registered charity below market value. However, if the charity leases property to a non-charity tenant, it must lease the property at fair market value.

Reference

Date modified:
2011-10-19