Titleholding

Summary policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference number
CSP-T07

Key words

Titleholding (real property/real estate)

Policy statement

If an organization owns or intends to own land or buildings, the Canada Revenue Agency recommends that it become incorporated for the purpose of holding title to the real property. Incorporation can ensure that a registered charity is better able to protect its assets. However, an unincorporated charity can have the use of real property where it is held in trust by trustees acting on behalf of the organization.

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