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 applies to registered charities.

We have developed these for registered charities, professionals working with the voluntary sector, and Charities Directorate officers. Topics include operational issues related to charities (e.g. receipting), and explaining the common law meaning of charity (e.g. public benefit).

The CRA regularly reviews its policies and guidance products. However, it is possible that a product may become out of date. If you have a question about a policy or a guidance product, please contact the Charities Directorate.

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