Summary Policy

Date
September 3, 2003

Reference Number
CSP - A24

Key Words
Artist

Policy Statement

To procure benefits for artists has not been recognized as charitable at law. To qualify for registration as a charity under the Income Tax Act, an applicant must be established to promote the arts for the advancement of education. Although enhancing a community's opportunity to experience the arts often helps individual artists, the promotion of the commercial, economic or other interest of individual artists does not advance education in the charitable sense.

References

• Arts, CSP - A08
• Festivals, CSP - F03
• Education, CPS - E01
• Festivals and the Promotion of Tourism, CPS - 005
• Registration of Arts Festivals, CPS - 010