September 3, 2003 (Revised September 13, 2005)
Under the Income Tax Act, a registered charity can apply to the Charities Directorate for approval to have us treat a specified amount as if it was money that the charity had spent on its charitable programs (for example, disbursement quota reduction).
- Guidance CG-014, Community economic development activities and charitable registration
- Form T3010, Registered Charity Information Return
- Guide T4033, Completing the Registered Charity Information Return
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 149.1(5) and (8)
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