Policies and guidance
The policies and guidance in this section explain the requirements of the Income Tax Act, as well as the common law that applies to registered charities.
We have developed these for registered charities, professionals working with the voluntary sector, and Charities Directorate officers. Topics include operational issues related to charities (e.g. receipting), and explaining the common law meaning of charity (e.g. public benefit).
The CRA regularly reviews its policies and guidance products. However, it is possible that a product may become out of date. If you have a question about a policy or a guidance product, please contact the Charities Directorate.
Alphabetical Index of all policies and guidance
View all our policies by keyword.
Applying for registration
Policies and guidance about applying for registration.
Operating a registered charity
Policies and guidance about operating a registered charity.
Revoking registered status
Policies and guidance about revocation of registered status.
Comment on policies and guidance
Send your comments on proposed and existing policies and guidance products.
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