Alphabetical index of all policies and guidance

Select the first letter of the topic you are looking for from the drop-down menu and select "Go." For example, if you are looking for "Fair Market value," select the letter "F."

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A

• Aboriginal, CPS-012
  • Ethnocultural communities (assisting), CPS-023
  • Indian bands and donation receipts, CSP-I09
• Abortion (medical clinic), CSP-A11
• Accumulation, CSP-A03
  • Accumulation of property by a public foundation, CPC-005
• Activities (charitable), CSP-C09
  • Activities outside Canada, CG-002
  • Public policy, CSP-P13
  • See: Business activity, Charitable purposes, Fundraising
• Administration costs, CSP-A16
• Adoption, CSP-A17
• Agent
  • Intermediaries (activities within Canada), CG-004
  • Activities outside Canada, CG-002
• Agriculture, CSP-A18
• Alcohol, drug, addiction, CSP-A19
• Allowances, CSP-A20
• Amalgamation, consolidation, merger, CSP-A21
• Animal welfare, CG-011
• Annuities, CSP-A06
• Annulment, CSP-A23
• Appeal
  • Federal Court of Appeal, CSP-A14
  • Notice of objection, CSP-O05
  • Tax Court of Canada, CSP-T09
• Application for registration
  • Applicants with broad object clauses, CPS-004
  • Application for re-registration, CSP-R19
  • Corporation, CSP-C19
  • Governing document, CSP-G06
  • Guidelines for registering a charity - meeting the public benefit test, CPS-024
  • Incorporation, CSP-I08
  • Objects (charitable), CSP-O01
  • Objects (standard), CSP-O03
  • Procedural fairness, CSP-P10
  • Registered National Arts Service Organization, CSP-R14
  • Registration of Canadian Amateur Athletic Associations, CPS-011
  • Registration - registered charity, CSP-R03
  • Residency in Canada, CSP-R21
  • See: Charitable purposes, Governing document
• Arm's length, CSP-A07
• Arts, CSP-A08
  • Artist, CSP-A24
  • Cultural property, CSP-C06
  • Registered National Arts Service Organization, CSP-R14
  • Registration of arts festivals, CPS-010
• Assessment, CSP-A27
• Asset, CSP-A26
• Associated charity, CSP-A09
  • Associated status for unrelated charities, CPC-028
• Auction, CSP-A15

B

• Bequest, CSP-B04
  • See: Gift
• Books and records, CSP-B01
• Broadcasting, CSP-B05
• Business activity, CSP-R05
  • Gaming, CSP-G02
  • Managing an investment portfolio, CPC-023
  • Non-profit clause, CSP-P12
  • Private foundation, CSP-P04
  • Related business and public foundations, CPC-002
  • Sanctions, CSP-B02
  • What is a related business? CPS-019
• Business number, CSP-B03

C

• Canada-U.S. Income Tax Convention (1980), CSP-C14
• Capital fund, CSP-C15
• Capital gains pool, CSP-C25
• Case law, CSP-C08
  • Charity law, CSP-D16
  • See: Income Tax Act (rules, definitions)
• Cemeteries, CSP-R17
• Certification, CSP-C16
• Charitable purposes, CSP-C01
  • Agriculture, CSP-A18 
  • Animal welfare, CG-011
  • Co-operative, CSP-C18
  • Crisis centre, CSP-C20
  • Daycare facilities, CPS-003
  • Disarmament, CSP-D12
  • Disaster relief, CSP-D13
  • Group insurance rates for registered charities, CPC-022
  • Heritage society, CSP-H05
  • Historical site, items, CSP-H07
  • Housing for seniors (life-tenancy agreement), CPC-004
  • Housing (rental), CSP-H01
  • Legal aid clinic, CSP-L03
  • Lottery, CSP-L04
  • Mediation, CSP-M03
  • Multiculturalism, CSP-M01
  • Patriotism, CSP-P07
  • Political purposes, CSP-P11
  • Professional association, CSP-P18
  • Promoting industry and commerce, CSP-I10
  • Promoting mutual understanding, CSP-M02
  • Promotion of volunteerism, CPS-025
  • Public amenities (to maintain/preserve), CSP-R18
  • Public amenities (to provide), CSP-P20
  • Purposes beneficial to community, CSP-C10
  • Racial equality, CPS-021
  • Self-help groups, CSP-S02
  • Self-help groups vs members' groups, CPS-016
  • Seniors (relief of the aged) CPS-002
  • Social rehabilitation, CSP-R16
  • Tenants associations, CSP-T04
  • Umbrella organizations, CPS-026
  • Upholding human rights, CG-001
  • Women, CSP-W01
  • See: Aboriginal, Activities (charitable), Arts, Children, Club, Education (advancing), Employment, Environment, Ethnocultural groups, Festival, Health, Poverty, Recreation, Religion
• Children
  • Computers for children, CPC-013
  • Daycare facilities, CPS-003
  • Payment for participation in a youth band or choir, CPC-019
  • Scholarships, CSP-S08
  • School associations, CSP-S09
  • Youth, CPS-015
• Club, CSP-C17
  • Social activities, CSP-S05
  • Social organization, CSP-S11
• Community
  • Community economic development, CSP-C03
  • Community foundation, CSP-C04
  • Ethnocultural communities (assisting), CPS-023
  • Purposes beneficial to community, CSP-C10
• Compensation
  • See: Salaries and compensation
• Compliance agreement, CSP-C27
• Co-operative, CSP-C18
• Corporation, CSP-C19
• Counselling, CSP-C24
• Crisis centre, CSP-C20
• Crown (agent, corporation), CSP-C21
• Crown (federal, provincial), CSP-C22

D

• Daycare facilities, CPS-003
• Designation, CSP-D02
  • Arm's length, CSP-A07
  • Designation - re-designation, CSP-D05
• Disaster relief, CSP-D13
• Disbursement quota
  • Accumulation, CSP-A03
  • Accumulation of property by a public foundation, CPC-005
  • Application for relief, CPC-029
  • Excess, shortfall, CSP-D14
  • Portion of a 10-year gift, CPC-021
  • Reduction, CSP-D03
  • Specified gift, CSP-S12
• Disposition of property, CSP-P19
• Dissolution clause, CSP-D15
• Donation
  • Donor, CSP-D17
  • See: Bequest, Gift

E

• Education (advancing), CSP-E01
  • Arts, CSP-A08
  • Assisting immigrants, CSP-I05
  • Broadcasting, CSP-B05
  • Computers for children, CPC-013
  • Controversial issues, CSP-P08
  • Daycare facilities, CPS-003
  • Provision of information, CSP-I06
  • Publishing a magazine, CPC-027
  • Racial equality, CPS-021
  • Research as a charitable activity, CPS-029
  • Scholarships, CSP-S08
  • School associations, CSP-S09
  • School councils, CPS-013
  • Science, CSP-S10
  • Self-help, CSP-S02
  • Self-help vs members' groups, CPS-016
  • Tuition fees, CSP-T03
• Employee charity trust, CSP-E07
• Employment, CSP-E02
  • Community economic development, CSP-C03
  • Promotion of employment, CPC-011
• Enduring property, CSP-E10
  • Capital fund, CSP-C15
  • Capital gains pool, CSP-C25
  • Direct designation, CSP-D09
  • Portion of a 10-year gift, CPC-021
  • Ten-year gift, CSP-T06
• Environment, CSP-E08
  • Ecologically sensitive land, CSP-E05
• Ethnocultural groups
  • Assisting immigrants, CSP-I05
  • Charitable work and ethnocultural groups - information on registering as a charity, CG-003
  • Ethnocultural communities (assisting), CPS-023
  • Multiculturalism, CSP-M01

F

• Facilitator (intermediary, umbrella), CPS-026
  • Group insurance rates for registered charities, CPC-022
• Fair market value, CSP-F02
  • Appraisal, CSP-F07
  • Auction, CSP-A15
  • Taxes, CPC-006
• Festival, CSP-F03
  • Festivals and the promotion of tourism, CPS-005
  • Registration of arts festivals, CPS-010
• Food bank, CSP-F10
• Foreign activities
  • See: Activities (charitable) - Activities outside Canada
• Foreign organization, CSP-F11
• Foundations
  • Accumulation of property by a public foundation, CPC-005
  • Community foundation, CSP-C04
  • Control of corporation, CSP-C28
  • Disbursements, CSP-D04
  • Non-qualified investment - tax liability, CG-006
  • Private foundation, CSP-P04
  • Related business and public foundations, CPC-002
• Fundraising, CPS-028
  • Auction, CSP-A15
  • Gaming, CSP-G02
  • Lottery, CSP-L04
  • Periodic fundraisers, CSP-F06
  • Planned giving, CSP-P01
  • Professional fundraisers, CSP-F14
  • Third party fundraisers, CPC-026

G

• Gaming, CSP-G02
  • See: Business activity, Fundraising
• Gift, CSP-G01
  • Adoption, CSP-A17
  • Annuities, CSP-A06
  • Anonymous, CSP-G03
  • Auction, CSP-A15
  • Bequest, CSP-B04
  • Capital fund, CSP-C15
  • Charitable remainder Trust, CSP-C02
  • Conditional, CSP-G04
  • Consideration, CSP-C13
  • Crown (federal, provincial), CSP-C22
  • Cultural property, CSP-C06
  • Cy-près (gift by will), CSP-C23
  • Deemed disposition, CSP-D07
  • Deemed expenditure, CSP-D08
  • Direct designation, CSP-D09
  • Directed, CSP-G05
  • Disposition of property, CSP-P19
  • Donation schemes, CSP-S07
  • Donor, CSP-D17
  • Ecologically sensitive land, CSP-E05
  • Eligible donee, CSP-E09
  • Expenses incurred by volunteers, CPC-025
  • Fair market value of donated item and taxes, CPC-006
  • Gift certificates and gift cards, CG-007
  • Gifts of services, CPC-017
  • Gifts out of inventory, CPC-018
  • How to be considered for inclusion in the attachment to IC84-3R5, CPC - 030
  • Life insurance policy, CSP-L02
  • Loan, CSP-L06
  • Loanback, CSP-L07
  • Planned giving, CSP-P01
  • Pledges, CSP-P14
  • Registered pension plan, CSP-R15
  • Restricted funds, CSP-R22
  • Services, CSP-S03
  • Share, gift-in-kind, CSP-S04
  • Specified gift, CSP-S12
  • Tax shelter, CSP-T08
  • Ten-year gift, CSP-T06
  • Union dues, CPC-008
  • Voluntary transfer, CSP-V01
  • Volunteer expenses, CPC-025
  • Withholding tax, CSP-T05
• Governing document, CSP-G06
  • Certification, CSP-C16
  • Corporation, CSP-C19
  • Dissolution clause, CSP-D15
  • Incorporation, CSP-I08
  • Internal division, CSP-I14
  • Objects (broad and vague), CSP-O02
  • Objects (charitable), CSP-O01
  • Objects (standard), CSP-O03
  • Profit motive, CSP-P12 
  • Trust document, CG-009

H

• Health
  • Abortion (medical clinic), CSP-A11
  • Alcohol, drug, addiction, CSP-A19
  • Counselling, CSP-C24
  • Crisis centre, CSP-C20
  • Health clinic, CSP-H03
  • Holistic medicine, CSP-M04
  • Mental and moral improvement, CSP-M06
  • Political purposes, CSP-P11
  • Provision of health care, CSP-H02
  • Relieving sickness, disability, CSP-D11
  • Women, CSP-W01
  • Youth, CPS-015
• Housing (rental), CSP-H01
  • See: Poverty, Seniors (relief of the aged)
• Human rights
  • Upholding human rights, CG-001 

I

• Income Tax Act (rules, definitions), CSP-I01
  • Collection, CSP-C26
  • Confidentiality - public information, CG-008
  • Contribution (political parties), CSP-C05
  • Crown (federal, provincial), CSP-C22
  • Deemed disposition, CSP-D07
  • Deemed expenditure, CSP-D08
  • Designation, CSP-D02
  • Designation - re-designation, CSP-D05
  • Dissolution clause, CSP-D15
  • Donor, CSP-D17
  • Eligible donee, CSP-E09
  • Fairness, CSP-F15
  • Information (security), CSP-I11
  • Jurisdiction, CSP-J02
  • Loanback, CSP-L07
  • Non-profit housing, CSP-N02
  • Non-profit organization, CSP-N03
  • Objection, CSP-O05
  • Penalties, CSP-F17
  • Prescribed donee, CSP-P15
  • Residency in Canada, CSP-R21
  • Resources, CSP-R13
  • Substantially all, CSP-S16
  • Tax, CSP-T01
  • Tax shelter, CSP-T08
• Incorporation, CSP-I08
• Information return (T3010)
  • Asset, CSP-A26
  • Deadline for filing, CSP-R10
  • Financial statements, CSP-F09
  • Fiscal (period, year end), CSP-F04
  • Interest, CSP-I12
  • Religious charities, CSP-R07
  • Religious charities - exemption, CPC-016
• Insurance
  • Facilitator (intermediary, umbrella), CPS-026
• Intermediaries (activities within Canada), CG-004
  • Activities outside Canada, CG-002
• Investments, CSP-I15
  • Capital gains pool, CSP-C25
  • Hedge fund, CSP-H04
  • Interest, CSP-I12
  • Non-qualified investment - tax liability, CG-006
  • Non-qualifying security, CG-012
  • Private foundations and investment portfolios, CPC-023
  • Share, gift-in-kind, CSP-S04
  • Stock Exchange - Designated, CG-005

J

• Joint venture (associated status), CPC-028

L

• Land
  • Accumulation of property by a public foundation, CPC-005
  • Disposition of property, CSP-P19
  • Ecologically sensitive land, CSP-E05
  • Leasing property, CSP-L05
  • Loan (of property), CSP-L06
  • Making improvements to property leased from others, CPS-006
  • Titleholding, CSP-T07
• Lease, CSP-L05
  • Making improvements to property leased from others, CPS-006
  • See: Housing (rental)
• Lottery, CSP-L04

M

• Mediation, CSP-M03
• Membership fees, CSP-M05
• Mental and moral improvement, CSP-M06
• Missionary
  • Activities outside Canada, CG-002
  • Foreign organization, CSP-F11
  • Receipts for gifts of services, CPC-017
• Municipality
  • Improvement district, CSP-I07
• Museum
  • Cultural property, CSP-C06
  • Heritage society, CSP-H05
  • Historical site, items, CSP-H07

O

• Objection
  • See: Appeal
• Objects
  • Applicants with broad object clauses, CPS-004
  • Objects (broad and vague), CSP-O02
  • Objects (charitable), CSP-O01
  • Objects (standard), CSP-O03
  • See: Charitable purposes

P

• Penalties
  • See: Sanctions and penalties
• Political activities, CPS-022
  • Attendance at a political fundraising dinner, CPC-001
  • Contribution to a political party, CSP-C05
  • Political party's use of charity's premises, CPC-007
  • Political purposes, CSP-P11
  • Promoting mutual understanding, CSP-M02
  • Return - political, CSP-R08
• Poverty, CSP-P03
  • Daycare facilities, CPS-003
  • Food bank, CSP-F10
  • Interest free loan, CSP-I13
  • Non-profit housing, CSP-N02
  • Relieving and preventing unemployment, CSP-E02
  • Rental housing, CPS-020
  • See: Charitable purposes
• Prescribed donee, CSP-P15
• Private benefit, CSP-P09
  • Professional association, CSP-P18
  • Tenants associations, CSP-T04
  • See: Public benefit
• Property, CSP-P05
  • Accumulation of property by a public foundation, CPC-005
  • Cultural property, CSP-C06
  • Disposition of property, CSP-P19
  • Heritage society, CSP-H05
  • Leasing property, CSP-L05
  • Loan (of property), CSP-L06
  • Making improvements to property leased from others, CPS-006
  • Titleholding, CSP-T07
• Public amenities, CSP-P20
  • Public amenities (to maintain/preserve), CSP-R18
• Public benefit, CSP-P06
  • Guidelines for registering a charity - meeting the public benefit test, CPS-024
  • Undue benefits, CSP-U02
  • See: Private benefit
• Purposes beneficial to the community
  • See: Charitable purposes

Q

• Qualified donees, CG-010
  • Eligible donee, CSP-E09
  • Funding qualified donees, CPC-014
  • Non-profit housing, CSP-N02
  • Non-qualified donee, CSP-N01
  • United nations, CSP-U01

R

• Receipts
  • Books and records, CSP-B01
  • Charitable remainder trust, CSP-C02
  • Charity auction, CSP-A15
  • Charity's address, CPC-015
  • Computer-generated receipts, CPS-014
  • Donation schemes, CSP-S07
  • Gift certificates and gift cards, CG-007
  • Gifts of services (time, skills or efforts), CPC-017
  • Gifts out of inventory, CPC-018
  • Hedge fund, CSP-H04
  • Indian bands and donation receipts, CSP-I09
  • Issuing a receipt in a name other than the donors', CPC-010
  • Life-insurance policies, CSP-L02
  • Membership fees, CSP-M05
  • Non-profit organization, CSP-N03
  • Non-qualifying security, CG-012
  • Official donation receipts by a newly registered charity, CPC-009
  • Out-of-pocket expenses, CPC-012
  • Penalties for false information, CSP-R02
  • RCAAAs: receipts-issuing policy, CPS-007 
  • Registered Pension Plan, CSP-R15
  • Services, CSP-S03
  • Suspensions, CSP-S18
  • Tuition fees, CSP-T03
  • Youth bands and choirs, CPC-019
• Recreation
  • Social activities, CSP-S05
  • Social organization, CSP-S11
  • Sports and charitable registration, CPS-027
  • Youth, CPS-015
• Refugee
  • See: Ethnocultural groups
• Registered Canadian Amateur Athletic Association, CSP-R01
  • Application for registration, CSP-R04
  • RCAAAs: receipts-issuing policy, CPS-007 
  • Registration of Canadian Amateur Athletic Associations, CPS-011
  • Return, CSP-R09
  • Revocation, CSP-R25
• Registered National Arts Service Organization, CSP-R14
  • See: Arts
• Registration date
  • Effective date of registration, CPS-017
  • Official donation receipts by a newly registered charity, CPC-009
• Registration - registered charity, CSP-R03
  • Application for re-registration, CSP-R19
  • Residency in Canada, CSP-R21
  • Resources, CSP-R13
  • See: Application for registration, Charitable purposes, Income Tax Act (rules, definitions)
• Religion, CSP-R06
  • Cemeteries, CSP-R17
  • Mental and moral improvement, CSP-M06
  • Religious charities - exemption, CPC-016
  • Religious orders, CSP-R07
• Research as a charitable activity, CPS-029
  • Policy institutes, CSP-S10
• Revocation, CSP-R12
  • Books and records, CSP-B01
  • Debt, CSP-D06
  • Fiscal (period, year end), CSP-F04
  • Funding non-qualified donee, CSP-N01
  • Liability, CSP-L01
  • Penalties for false information on donation receipts, CSP-R02
  • Providing fraudulent information, CSP-F12
  • Return, CSP-R11
  • Undue benefits, CSP-U02
  • Winding-up period, CSP-W03

S

• Salaries and compensation
  • Allowances, CSP-A20
  • Compensation, CSP-C29
  • Directors/trustees, CSP-D10
• Sanctions and penalties
  • Assessment, CSP-A27
  • Collection, CSP-C26
  • Fairness, CSP-F15
  • Non-qualified donee, CSP-N01
  • Penalties, CSP-F17
  • Penalties for false information, CSP-R02
  • Providing fraudulent information, CSP-F12
  • Remission order, CSP-O04
  • Sanctions, CSP-S17
  • Suspensions, CSP-S18
  • Undue benefits, CSP-U02
  • See: Revocation
• Scholarships, CSP-S08
• Schools
  • See: Education (advancing)
• Science, CSP-S10
• Self-help, CSP-S02
  • Self-help groups vs members' groups, CPS-016
• Seniors (relief of the aged) CPS-002
  • Housing for seniors (life-tenancy agreement), CPC-004
  • Housing (rental), CSP-H01
  • Non-profit housing, CSP-N02
• Specified gift, CSP-S12
• Sponsorship, CSP-S13
• Sport, CSP-S14
  • Sports and charitable registration, CPS-027
  • Youth, CPS-015
• Stock exchange - designated, CG-005 

T

• Tax, CSP-T01
  • Canada-U.S. Income Tax Convention (1980), CSP-C14
  • Remission order, CSP-O04
  • Withholding tax, CSP-T05
  • See: Income Tax Act (rules, definitions)
• Tax shelter, CSP-T08
• Ten-year gift, CSP-T06
  • Portion of 10-year gift, CPC-021
  • See: Gift
• Tourism
  • Festivals and the promotion of tourism, CPS-005 
  • See: Festivals
• Trust document, CG-009
• Tuition fees, CSP-T03
• See: Education (advancing)

U

• Umbrella (facilitator) organizations, CPS-026
  • Group insurance rates for registered charities, CPC-022
• Union dues, payment to a registered charity, CPC-008
• U.S.-Canada Income Tax Convention (1980), CSP-C14

V

• Voluntary transfer, CSP-V01
  • See: Gift
• Volunteerism, CPS-025
  • Expenses incurred by volunteers, CPC-025
  • Out-of-pocket expenses, CPC-012

W

• Winding-up period, CSP-W03
• Withholding tax, CSP-T05
• Women, CSP-W01

Y

• Youth, CPS-015
  • Payment for participation in a youth band or choir, CPC-019
  • Scholarships, CSP-S08
  • See: Charitable purposes, Children, Education (advancing), Recreation, Sport