Public benefit

Summary policy

Date
October 25, 2002

Reference number
CSP-P06

Key words

Public benefit

Policy statement

To qualify for registration as a charity, an organization must meet a public benefit test. It must show that its purposes and activities provide a tangible benefit to the public as a whole, or a significant section of it.

References

• Guidance CG-019, How to draft purposes for charitable registration
• Policy statement CPS-012, Benefits to Aboriginal peoples of Canada
• Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test
• Registered Charities Newsletter, Issue No. 20
• Guide T4063, Registering a Charity for Income Tax Purposes
• Action des Femmes Handicapées (Montréal) c. Canada (Ministre du revenu national), 1998-06-23
• Vancouver Regional FreeNet Assn. v. M.N.R. (C.A.), 1996-07-08

Date modified:

2008-08-27