Applicants that seek registration as a charitable organization, a public foundation, or a private foundation may be established under a trust document.

For registration purposes, we require that at least the following requirements are in a trust document:

We recommend that the trust document includes a clause allowing the trustees to amend or alter the purposes of the trust in order to meet the legislative and common law requirements for charitable registration. The reason for this recommendation is that the Charities Directorate may request amendments to the trust, and amendments to a trust that is already established may not be possible or may require court approval.

Important note: You should not consider the above requirements and recommendations as being legal advice regarding the validity of a trust. They are provided solely to inform you of our requirements for the administration of charitable registration under the Income Tax Act. We recommend that you seek independent legal advice before enacting or amending a trust. 


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