Index of guidance products and policies

The guidance and policy products listed on this page explain the requirements of the Income Tax Act, as well as the common law that applies to registered charities and other qualified donees.

Although the Canada Revenue Agency regularly reviews its guidance products and policies, they may become outdated. If you have comments or suggestions about any guidance products or policies, contact the Charities Directorate.

• A
• B
• C
• D
• E
• F
• G
• H
• I
• J
• K
• L
• M
• N
• O
• P
• Q
• R
• S
• T
• U
• V
• W
• X
• Y
• Z

A topics

• Aboriginal, CPS-012
  • Ethnocultural communities (assisting), CPS-023
• Activities (charitable)
  • Activities outside Canada, CG-002
  • Public policy, CSP-P13
  • See: Business activity, Charitable purposes, Fundraising
• Advocacy
  • See: Political activities
• Aged
  • Relieving conditions attributable to being aged and charitable registration, CG-026
• Agent
  • Intermediaries (activities within Canada), CG-004
  • Activities outside Canada, CG-002
• Agriculture, CSP-A18
• Animal welfare, CG-011
• Application for registration
  • General requirements, CG-017
  • Guidelines for registering a charity - meeting the public benefit test, CPS-024
  • Ineligible individuals, CG-024
  • Registration of Canadian Amateur Athletic Associations, CPS-011
  • See: Charitable purposes, Governing document
• Arts
  • Arts Activities and Charitable Registration, CG-018
  • Cultural property, CSP-C06
  • Registration of arts festivals, CPS-010
• Associated Status for Unrelated Charities, CPC-028

B topics

• Business activity, CSP-R05
  • Private Foundations and Investment Portfolios, CPC-023
  • Related Business and Public Foundations, CPC-002
  • What is a related business? CPS-019

C topics

• Canada-U.S. Income Tax Convention (1980), CSP-C14
• Case law, CSP-C08
  • Charity law, CSP-D16
  • See: Income Tax Act
• Cemeteries, CSP-R17
• Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived)
  • See: Foreign charities
• Charitable purposes
  • Agriculture, CSP-A18
  • Animal welfare, CG-011
  • Co-operative, CSP-C18
  • Disaster relief, CSP-D13
  • General requirements, CG-017
  • Group Insurance Rates for Registered Charities, CPC-022
  • Heritage society, CSP-H05
  • Historical site, items, CSP-H07
  • Housing and charitable registration, CG-022
  • Housing for Seniors (Life-Tenancy Agreement), CPC-004
  • How to Draft Purposes for Charitable Registration, CG-019
  • Mediation, CSP-M03
  • Professional association, CSP-P18
  • Promoting the efficiency of Canadian armed forces and police services, CSP-D12
  • Promotion of volunteerism, CPS-025
  • Public amenities (to provide), CSP-P20
  • Purposes beneficial to community, CSP-C10
  • Racial equality, CPS-021
  • Relieving conditions attributable to being aged and charitable registration, CG-026
  • Self-help groups, CSP-S02
  • Self-help groups vs members' groups, CPS-016
  • Social rehabilitation, CSP-R16
  • Umbrella organizations, CPS-026
  • Upholding human rights, CG-001
  • Women, CSP-W01
  • See: Aboriginal, Activities (charitable), Arts, Children, Club, Education (advancement), Employment, Environment, Ethnocultural groups, Festival, Health, Poverty, Recreation, Religion
• Children
  • Payment for Participation in a Youth Band or Choir, CPC-019
  • Youth, CG-020
• Club, CSP-C17
  • Social activities, CSP-S05
• Community
  • Community economic development, CG-014
  • Ethnocultural communities (assisting), CPS-023
  • Purposes beneficial to community, CSP-C10
• Compensation
  • See: Salaries and compensation
• Co-operative, CSP-C18
• Crown (agent, corporation), CSP-C21
• Crown (federal, provincial), CSP-C22

D topics

• Disaster relief, CSP-D13
• Disbursement quota – Application for Relief, CPC-029
• Disposition of property, CSP-P19
• Dissolution clause, CSP-D15

E topics

• Education (advancement of), CG-030
  • Arts Activities and Charitable Registration, CG-018
  • Assisting immigrants, CSP-I05
  • Racial equality, CPS-021
  • Research as a charitable activity, CPS-029
  • Policy institutes, CSP-S10
  • Self-help, CSP-S02
  • Self-help vs members' groups, CPS-016
• Employee charity trust, CSP-E07
• Employment
  • Community economic development, CG-014
• Environment, CSP-E08
  • Ecologically sensitive land, CSP-E05
• Ethnocultural groups
  • Assisting immigrants, CSP-I05
  • Charitable work and ethnocultural groups - information on registering as a charity, CG-003
  • Ethnocultural communities (assisting), CPS-023

F topics

• Facilitator (intermediary, umbrella), CPS-026
  • Group Insurance Rates for Registered Charities, CPC-022
• Fair market value
  • Fair Market Value of Donated Item and Taxes, CPC-006
• Festival, CSP-F03
  • Festivals and the Promotion of Tourism, CPS-005
  • Registration of arts festivals, CPS-010
• Foreign activities
  • See: Activities (charitable) - Activities outside Canada
• Foreign charities
  • Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada (CG-015) (archived)
  • Foreign charities that have received a gift from His Majesty in right of Canada (CG-023)
  • Summary of recent legislative changes (archived)
  • Foreign charities: Requirements for qualified donee status, CPC-030 (archived)
• Foundations
  • Control of corporation, CSP-C28
  • Non-qualified investment - tax liability, CG-006
  • Related Business and Public Foundations, CPC-002
• Fundraising, CG-013
  • Third Party Fundraisers, CPC-026

G topics

• Gift
  • Charitable Organizations Outside Canada that Have Received a Gift from Her Majesty in Right of Canada, CG-015 (archived)
  • Charitable remainder Trust, CSP-C02
  • Crown (federal, provincial), CSP-C22
  • Cultural property, CSP-C06
  • Cy-près (gift by will), CSP-C23
  • Deemed expenditure, CSP-D08
  • Disposition of property, CSP-P19
  • Donation schemes, CSP-S07
  • Ecologically sensitive land, CSP-E05
  • Eligible donee, CSP-E09
  • Expenses Incurred by Volunteers, CPC-025
  • Fair Market Value of Donated Item and Taxes, CPC-006
  • Foreign charities: Requirements for qualified donee status (CPC-030) (archived)
  • Foreign charities that have received a gift from His Majesty in right of Canada (CG-023)
  • Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes (archived)
  • Gift certificates or gift cards, CG-007
  • Gifts of Services, CPC-017
  • Gifts out of Inventory, CPC-018
  • Life insurance policy, CSP-L02
  • Qualified donees – Consequences of returning donated property, CG-016
  • Tax shelter, CSP-T08
  • Union Dues - Payment to a Registered Charity, CPC-008
  • Will, CSP-W02
  • Withholding tax, CSP-T05
• Governing document
  • Dissolution clause, CSP-D15
  • Trust document, CG-009
• Grants to non-qualified donees
  • Registered charities making grants to non-qualified donees, CG-032

H topics

• Head bodies and their internal divisions, CG-028
• Health
  • Promotion of Health and Charitable Registration, CG-021
  • Women, CSP-W01
  • Youth, CG-020
• Housing
  • Housing and charitable registration, CG-022
  • Qualified donee: Low-cost housing corporation for the aged, CG-025
• Human rights
  • Upholding human rights, CG-001

I topics

• Income Tax Act
  • Collection, CSP-C26
  • Confidentiality - public information, CG-008
  • Contribution (political parties), CSP-C05
  • Crown (federal, provincial), CSP-C22
  • Deemed expenditure, CSP-D08
  • Dissolution clause, CSP-D15
  • Eligible donee, CSP-E09
  • Fairness, CSP-F15
  • Ineligible individuals, CG-024
  • Information (security), CSP-I11
  • Non-profit organization, CSP-N03
  • Prescribed donee, CSP-P15
  • Resources, CSP-R13
  • Substantially all, CSP-S16
  • Tax shelter, CSP-T08
• Ineligible individuals, CG-024
• Information return (T3010)
  • Religious Charities - Exemption, CPC-016
• Insurance
  • Facilitator (intermediary, umbrella), CPS-026
• Intermediaries (activities within Canada), CG-004
  • Activities outside Canada, CG-002
• Internal divisions, Head bodies and their CG-028
• Investments
  • Non-qualified investment - tax liability, CG-006
  • Non-qualifying security, CG-012
  • Private Foundations and Investment Portfolios, CPC-023
  • Stock Exchange - Designated, CG-005

J topics

• Associated Status for Unrelated Charities, CPC-028

L topics

• Land
  • Disposition of property, CSP-P19
  • Ecologically sensitive land, CSP-E05
  • Leasing property, CSP-L05
  • Registered Charities Making Improvements to Property Leased from Others, CPS-006
  • Titleholding, CSP-T07
• Lease, CSP-L05
  • Registered Charities Making Improvements to Property Leased from Others, CPS-006
  • See: Housing
• Lobbying
  • See: Political activities
• Low-cost housing for the aged, CG-025

M topics

• Mediation, CSP-M03
• Medicine
  • Promotion of Health and Charitable Registration, CG-021
• Membership fees, CSP-M05
• Missionary
  • Activities outside Canada, CG-002
  • Gifts of Services, CPC-017
• Museum
  • Cultural property, CSP-C06
  • Heritage society, CSP-H05
  • Historical site, items, CSP-H07

N topics

• Non-qualified investments – Tax liability, CG-006

O topics

• Objects
  • See: Charitable purposes

P topics

• Penalties
  • See: Sanctions and penalties
• Policy institutes, CSP-S10
• Political activities
  • See: Public policy dialogue and development activities
• Poverty (relief of), CG-029
  • Housing and charitable registration, CG-022
  • See: Charitable purposes
• Prescribed donee, CSP-P15
• Private benefit, CSP-P09
  • Professional association, CSP-P18
  • See: Public benefit
• Property
  • Cultural property, CSP-C06
  • Disposition of property, CSP-P19
  • Heritage society, CSP-H05
  • Leasing property, CSP-L05
  • Registered Charities Making Improvements to Property Leased from Others, CPS-006
  • Titleholding, CSP-T07
• Public amenities, CSP-P20
• Public benefit, CSP-P06
  • Guidelines for registering a charity - meeting the public benefit test, CPS-024
  • Undue benefits, CSP-U02
  • See: Private benefit
• Public policy dialogue and development activities by charities, CG-027
  • Attendance at a Political Fundraising Dinner, CPC-001
  • Contribution to a political party, CSP-C05
  • Political Party's Use of Charity's Premises, CPC-007
  • Return - political, CSP-R08
• Purposes beneficial to community, CSP-C10
  • See: Charitable purposes

Q topics

• Qualified donees, CG-010
  • Eligible donee, CSP-E09
  • Foreign charities that have received a gift from His Majesty in right of Canada, CG-023
  • Foreign charities that receive a gift from Her Majesty in right of Canada: Summary of recent legislative changes (archived)
  • Funding Qualified Donees, CPC-014
  • Low-cost housing corporations for the aged, CG-025

R topics

• Receipts
  • Charitable remainder trust, CSP-C02
  • Charity's Address, CPC-015
  • Computer-generated receipts, CPS-014
  • Donation schemes, CSP-S07
  • Gift certificates or gift cards, CG-007
  • Gifts of Services, CPC-017
  • Gifts out of Inventory, CPC-018
  • Issuing a Receipt in a Name Other than the Donor's, CPC-010
  • Life-insurance policies, CSP-L02
  • Membership fees, CSP-M05
  • Non-profit organization, CSP-N03
  • Non-qualifying security, CG-012
  • Official Donation Receipts by a Newly Registered Charity, CPC-009
  • Out-of-pocket expenses, CPC-012
  • Payment for Participation in a Youth Band or Choir, CPC-019
  • RCAAAs: receipts-issuing policy, CPS-007
• Recreation
  • Social activities, CSP-S05
  • Sports and charitable registration, CPS-027
  • Youth, CG-020
• Refugee
  • See: Ethnocultural groups
• Registered Canadian Amateur Athletic Association, CSP-R01
  • Application for registration, CSP-R04
  • RCAAAs: receipts-issuing policy, CPS-007
  • Registration of Canadian Amateur Athletic Associations, CPS-011
  • Return, CSP-R09
  • Revocation, CSP-R25
• Registered charities making grants to non-qualified donees, CG-032
• Registration date
  • Effective date of registration, CPS-017
  • Official Donation Receipts by a Newly Registered Charity, CPC-009
• Registration
  • See: Application for registration, Charitable purposes, Income Tax Act
• Relief of the Aged
  • Housing for Seniors (Life-Tenancy Agreement), CPC-004
  • Housing and charitable registration, CG-022
  • Relieving conditions attributable to being aged and charitable registration, CG-026
• Religion
  • Cemeteries, CSP-R17
  • Religion, CSP-R06
  • Religious Charities - Exemption, CPC-016
• Research as a charitable activity, CPS-029
  • Policy institutes, CSP-S10
• Revenue generation
  • Business Activity, CSP-R05
  • Community Economic Development Activities and Charitable Registration, CG-014
  • Fundraising by Registered Charities, CG-013
  • Leasing Property, CSP-L05
  • Private Foundations and Investment Portfolios, CPC-023
  • Related Business and Public Foundations, CPC-002
  • Third Party Fundraisers, CPC-026
  • What is a Related Business? CPS-019
• Revocation, CSP-R12
  • Debt, CSP-D06
  • Liability, CSP-L01
  • Providing fraudulent information, CSP-F12
  • Revocation - Registered Canadian Amateur Athletic Association (RCAAA), CSP-R25
  • Revocation tax, CSP-R24
  • Undue benefits, CSP-U02
  • Winding-up period, CSP-W03

S topics

• Salaries and compensation
  • Directors/trustees, CSP-D10
• Sanctions and penalties
  • Collection, CSP-C26
  • Fairness, CSP-F15
  • Ineligible individuals, CG-024
  • Providing fraudulent information, CSP-F12
  • Undue benefits, CSP-U02
  • See: Revocation
• Schools
  • See: Education (advancement)
• Self-help, CSP-S02
  • Self-help groups vs members' groups, CPS-016
• Seniors
  • See: Relief of the aged
• Sport
  • Sports and charitable registration, CPS-027
  • Youth, CG-020
• Stock exchange - designated, CG-005

T topics

• Tax
  • Canada-U.S. Income Tax Convention (1980), CSP-C14
  • Withholding tax, CSP-T05
  • See: Income Tax Act
• Tax shelters
  • Ineligible individuals, CG-024
  • Tax shelter, CSP-T08
• Tourism
  • Festivals and the Promotion of Tourism, CPS-005
  • See: Festival
• Trust document, CG-009

U topics

• Umbrella (facilitator) organizations, CPS-026
  • Group Insurance Rates for Registered Charities, CPC-022
• Union Dues - Payment to a Registered Charity, CPC-008
• U.S.-Canada Income Tax Convention (1980), CSP-C14

V topics

• Volunteerism, CPS-025
  • Expenses Incurred by Volunteers, CPC-025
  • Out-of-Pocket Expenses, CPC-012

W topics

• Winding-up period, CSP-W03
• Will, CSP-W02
• Withholding tax, CSP-T05
• Women, CSP-W01

Y topics

• Youth, CG-020
  • Payment for Participation in a Youth Band or Choir, CPC-019
  • See: Charitable purposes, Children, Education (advancement), Recreation, Sport