Policies and guidance

Source URL

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Policies and guidance

The policies and guidance in this section explain the requirements of the Income Tax Act, as well as the common law that...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Directory

CRA Website (old)
Charities and giving
Charities
Policies and guidance

Consultation and feedback on policies and guidance
general
Adoption - Summary Policy
Alphabetical index of all policies and guidance
ARCHIVED - Policy Commentary
Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada - Guidance
Charitable Purposes and Activities that Benefit Youth - Guidance
Charitable work and ethnocultural groups – Information on registering as a charity
Community Economic Development Activities and Charitable Registration CG-014
Confidentiality – Public information
CRA - Charities - Summary Policy CSP-F02, Fair Market Value
Donation of gift certificates or gift cards
Foreign charities that have received a gift from Her Majesty in right of Canada: Summary of recent legislative changes
Fundraising by Registered Charities - Guidance
Guidance CG-001, Upholding Human Rights and Charitable Registration
Guidance CG-002, Canadian Registered Charities Carrying Out Activities Outside Canada
Guidance CG-016, Qualified donees – Consequences of returning donated property
Guidance CG-017, General Requirements for Charitable Registration
Guidance CG-018, Arts Activities and Charitable Registration
Guidance CG-019, How to Draft Purposes for Charitable Registration
Housing and charitable registration
Ineligible individuals
Non-qualified investment – Tax liability
Non-qualifying security
Policies and guidance about applying for registration
Policies and guidance about operating a registered charity
Policies and guidance about revocation of registered status
Policy commentary CPC-001, Attendance at a political fundraising dinner
Policy commentary CPC-002, Related business and public foundations
Policy commentary CPC-004, Housing for seniors (life-tenancy agreement)
Policy commentary CPC-005, Accumulation of property by a public foundation
Policy commentary CPC-006, Fair market value of donated item and taxes
Policy commentary CPC-007, Political party's use of charity's premises
Policy commentary CPC-008, Union dues - Payment to a registered charity
Policy commentary CPC-009, Official donation receipts by a newly registered charity
Policy commentary CPC-010, Issuing a receipt in a name other than the donor's
Policy commentary CPC-012, Out-of-pocket expenses
Policy commentary CPC-014, Funding qualified donees
Policy commentary CPC-015, Charity's address
Policy commentary CPC-016, Religious charities - Exemption
Policy commentary CPC-017, Gifts of services
Policy Commentary CPC-018, Gifts out of inventory
Policy commentary CPC-019, Payment for participation in a youth band or choir
Policy commentary CPC-021, Portion of a 10-year gift
Policy commentary CPC-022, Group insurance rates for registered charities
Policy commentary CPC-023, Private foundations and investment portfolios
Policy commentary CPC-025, Expenses incurred by volunteers
Policy commentary CPC-026, Third party fundraisers
Policy commentary CPC-027, Publishing a magazine
Policy commentary CPC-028, Associated status for unrelated charities
Policy commentary CPC-029, Application for relief
Policy Statement CPS-002, Relief of the Aged
Policy statement CPS-003, Daycare facilities
Policy statement CPS-005, Festivals and the promotion of tourism
Policy statement CPS-006, Registered charities making improvements to property leased from others
Policy statement CPS-007, RCAAAs: Receipts-issuing policy
Policy statement CPS-010, Registration of arts festivals
Policy statement CPS-011, Registration of Canadian amateur athletic associations
Policy statement CPS-012, Benefits to Aboriginal peoples of Canada
Policy statement CPS-013, School councils
Policy statement CPS-014, Computer-generated official donation receipts
Policy statement CPS-016, Distinction between self-help and members' groups
Policy statement CPS-017, Effective date of registration
Policy statement CPS-019, What is a related business?
Policy statement CPS-021, Registering charities that promote racial equality
Policy statement CPS-022, Political activities
Policy statement CPS-023, Applicants assisting ethnocultural communities
Policy statement CPS-024, Guidelines for registering a charity: Meeting the public benefit test
Policy statement CPS-025, Promotion of volunteerism
Policy statement CPS-026, Guidelines for the registration of umbrella organizations and title holding organizations
Policy statement CPS-027, Sports and charitable registration
Policy statement CPS-029, Research as a charitable activity
Promotion of animal welfare and charitable registration
Promotion of health and charitable registration
Qualified donee: Foreign charities that have received a gift from Her Majesty in right of Canada - Guidance
Qualified donee: Low-cost housing corporation for the aged
Qualified donees
Relieving conditions attributable to being aged and charitable registration
Stock exchange – Designated
Summary policy CSP-A18, Agriculture
Summary policy CSP-B04, Bequest
Summary policy CSP-B05, Broadcasting
Summary policy CSP-C02, Charitable remainder trust
Summary policy CSP-C05, Contribution to a political party
Summary policy CSP-C06, Cultural property
Summary policy CSP-C08, Case law
Summary policy CSP-C10, Purposes beneficial to community
Summary policy CSP-C14, Canada-U.S. Income Tax Convention (1980)
Summary policy CSP-C15, Capital fund
Summary policy CSP-C17, Club
Summary policy CSP-C18, Co-operative
Summary policy CSP-C21, Crown (agent, corporation)
Summary policy CSP-C22, Crown (federal, provincial)
Summary policy CSP-C23, Cy-près (Gift by will)
Summary policy CSP-C26, Collection
Summary policy CSP-C28, Control of corporation
Summary policy CSP-D04, Disbursements
Summary policy CSP-D06, Debt
Summary policy CSP-D08, Deemed expenditure
Summary policy CSP-D09, Direct designation
Summary policy CSP-D10, Directors/Trustees
Summary policy CSP-D12, Disarmament
Summary policy CSP-D13, Disaster relief
Summary policy CSP-D15, Dissolution clause
Summary policy CSP-D16, Charity law
Summary policy CSP-E01, Advancement of education
Summary policy CSP-E05, Ecologically sensitive land
Summary policy CSP-E07, Employee charity trust
Summary policy CSP-E08, Environment
Summary policy CSP-E09, Eligible donee
Summary policy CSP-F03, Festival
Summary Policy CSP-F07, Appraisal
Summary policy CSP-F12, Providing fraudulent information
Summary policy CSP-F15, Fairness
Summary Policy CSP-G01, Gift
Summary Policy CSP-G04, Conditional
Summary Policy CSP-G05, Directed
Summary policy CSP-H05, Heritage society
Summary policy CSP-H07, Historical site, items
Summary policy CSP-I05, Assisting immigrants
Summary policy CSP-I06, Provision of information
Summary policy CSP-I11, Information (security)
Summary policy CSP-L01, Liability
Summary policy CSP-L02, Life insurance policy
Summary policy CSP-L05, Leasing property
Summary policy CSP-M03, Mediation
Summary policy CSP-M05, Membership fees
Summary policy CSP-N03, Non-profit organization
Summary policy CSP-P03, Poverty
Summary policy CSP-P06, Public benefit
Summary policy CSP-P09, Private benefit
Summary policy CSP-P13, Public policy
Summary policy CSP-P15, Prescribed donee
Summary policy CSP-P18, Professional association
Summary policy CSP-P19, Disposition of property
Summary policy CSP-P20, Public amenities
Summary policy CSP-R01, Registered Canadian amateur athletic association
Summary policy CSP-R04, Application for registration
Summary policy CSP-R05, Business activity
Summary policy CSP-R06, Religion
Summary policy CSP-R08, Return - political
Summary policy CSP-R09, Return
Summary policy CSP-R12, Revocation
Summary policy CSP-R13, Resources
Summary policy CSP-R15, Registered pension plan
Summary policy CSP-R16, Social rehabilitation
Summary policy CSP-R17, Cemeteries
Summary policy CSP-R24, Revocation
Summary policy CSP-R25, Revocation
Summary policy CSP-S02, Self-help groups
Summary Policy CSP-S03, Services
Summary policy CSP-S05, Social activities
Summary policy CSP-S07, Donation schemes
Summary policy CSP-S08, Scholarships
Summary policy CSP-S09, School associations
Summary policy CSP-S10, Policy institutes
Summary policy CSP-S16, Substantially all
Summary policy CSP-T05, Withholding tax
Summary policy CSP-T07, Titleholding
Summary policy CSP-T08, Tax shelter
Summary policy CSP-U02, Undue benefits
Summary Policy CSP-V01, Voluntary Transfer
Summary policy CSP-W01, Women
Summary policy CSP-W02, Will
Summary policy CSP-W03, Winding-up period
Trust document
Using an intermediary to carry out a charity's activities within Canada

You are here

Policies and guidance

Source URL

Disclaimer

Scraped Page Content

Policies and guidance

Directory