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Although the Canada Revenue Agency regularly reviews its guidance products and policies, they may become outdated.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.

 

C topics

O topics

  • Objects
    • See: Charitable purposes

R topics

Y topics

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