Summary Policy

Date
September 3, 2003

Reference Number
CSP - D11

Key Words
Disabled

Policy Statement

The courts have recognized as charitable organizations established to prevent and relieve sickness and disability, both physical and mental (e.g., hospitals, clinics, nursing and convalescent homes, home care services) under the following category of charitable purposes: other purposes beneficial to the community in a way the law regards as charitable.

References

• Health Clinic, CSP - H03.
• Promotion of Health, CSP - H02.
• Purposes Beneficial to Community, CSP - C10.
• Everywoman's Health Centre Society (1988) v. M.N.R., [1992] 2 F.C. 52.