Canada Revenue Agency
Symbol of the Government of Canada

Summary Policy

Date
October 25, 2002

Reference Number
CSP - A08

Key Words
Arts - Education

Policy Statement

The promotion of art, per se, is not a charitable purpose. However, the courts have held that education in the arts, either in the form of the training of individuals or the education of the public through the raising of its aesthetic tastes by the direct exhibition/presentation of artistic works, is a charitable purpose.

References