October 25, 2002
Under the Income Tax Act, charitable organizations and public foundations can carry on related businesses that accomplish or promote their charitable objects. A related business is a commercial activity (that is, revenue-generating) that is either related to a charity's purposes, or substantially run by volunteers.
- Policy statement CPS-019, What is a related business?
- Policy commentary CPC-002, Related business and public foundations
- Alberta Institute on Mental Retardation v. M.N.R.,  F.C. 286
- Earth Fund v. Canada (Minister of National Revenue) (2002 FCA 498), 2002-12-16
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 149.1(1)
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