October 25, 2002
Disbursements - Charitable foundation - Charitable purposes
To qualify for registration as a charity, a charitable foundation must be constituted and operated exclusively for charitable purposes. Charitable purpose includes the disbursement of funds to qualified donees.
- Guidance CG-019, How to draft purposes for charitable registration
- Policy commentary CPC-014, Funding qualified donees
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 149.1(1)
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