Summary Policy

Date
June 9, 2003

Reference Number
CSP-C09

Key Words
Charitable activities - Charitable purposes

In order for an activity to be considered charitable at law, it must be undertaken to achieve a charitable purpose.

• Charitable Purposes, CSP-C01.
• Action des Femmes Handicapées (Montréal) v. Canada (Minister of National Revenue), 1998-06-23.
• Bayit Lepletot v. Canada (Minister of National Revenue)  (2006 FCA 128) 2006-03-28.
• Fuaran Foundation v. Canada (Customs and Revenue Agency) (2004 FCA 181), 2004-05-04 .
• Guaranty Trust Co. of Canada v. Minister of National Revenue, [1967] S.C.R. 133.
• Vancouver Society of Immigrant and Visible Minority Women v. Minister of National Revenue, [1999] 1 S.C.R. 10.