Canada Revenue Agency
www.cra.gc.ca
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Summary Policies
Select or type the first letter of the topic you are looking for, and click the "Go" button. For example, if you are looking for "Joint Venture", select or type the letter "J".
A
- Aboriginal, CSP-A01
- Abortion, CSP-A11
- Accountability, CSP-A02
- Accumulation, CSP-A03
- Administration, CSP-A16
- Adoption, CSP-A17
- Aged (senior), CSP-A05
- Agency, CSP-A12
- Agriculture, CSP-A18
- Alcohol, CSP-A19
- Allowances, CSP-A20
- Amalgamation (consolidation, merger), CSP-A21
- Ancillary Activities, CSP-A13
- Animal, CSP-A22
- Annuities, CSP-A06
- Annulment, CSP-A23
- Appeal, CSP-A14
- Arm's Length, CSP-A07
- Artist, CSP-A24
- Arts, CSP-A08
- Assessment, CSP-A27
- Asset, CSP-A26
- Associated Charity, CSP-A09
- Auction, CSP-A15
- Audit, CSP-A10
B
- Bequest, CSP-B04
- Books and Records, CSP-B01
- Broad and Vague Objects, CSP-O02
- Broadcasting, CSP-B05
- Business, CSP-B02
- Business Number, CSP-B03
C
- Canada-U.S. Income Tax Convention (1980), CSP-C14
- Capital Fund, CSP-C15
- Capital Gains Pool, CSP-C25
- Caselaw, CSP-C08
- Cemeteries, CSP-R17
- Certification, CSP-C16
- Charitable Activities, CSP-C09
- Charitable Purposes, CSP-C01
- Charitable Remainder Trust, CSP-C02
- Club, CSP-C17
- Collection, CSP-C26
- Community Economic Development, CSP-C03
- Community Foundation, CSP-C04
- Compensation, CSP-C29
- Compliance Agreement, CSP-C27
- Confidentiality, CSP-C12
- Consideration, CSP-C13
- Contribution, CSP-C05
- Control of Corporation, CSP-C28
- Co-operative, CSP-C18
- Corporation, CSP-C19
- Counselling, CSP-C24
- Crisis Centre, CSP-C20
- Crown (agent, corporation), CSP-C21
- Crown (federal, provincial), CSP-C22
- Cultural Property, CSP-C06
- Culture, CSP-C07
- Cy-près (gift by will), CSP-C23
D
- Daycare, CSP-D01
- Debt, CSP-D06
- Deemed Disposition, CSP-D07
- Deemed Expenditure, CSP-D08
- Designation, CSP-D02
- Designation - Re-designation, CSP-D05
- Direct Designation, CSP-D09
- Director / Trustee, CSP-D10
- Disabled, CSP-D11
- Disarmament, CSP-D12
- Disaster Fund, CSP-D13
- Disbursement Quota, CSP-D14
- Disbursement Quota Reduction, CSP-D03
- Disbursements, CSP-D04
- Disposition of Property, CSP-P19
- Dissolution Clause, CSP-D15
- Doctrine, CSP-D16
- Donor, CSP-D17
E
- Ecological, CSP-E05
- Education, CSP-E01
- Efficiency, CSP-E06
- Eligible Donee, CSP-E09
- Employee Charity Trust, CSP-E07
- Employment, CSP-E02
- Enduring Property, CSP-E10
- Environment, CSP-E08
- Ethnocultural, CSP-E11
- Expenses, CSP-E03
F
- Facilitator (intermediary, umbrella), CSP-F01
- Fair Market Value, CSP-F02
- Fair Market Value (appraisal), CSP-F07
- Fairness, CSP-F15
- Festival, CSP-F03
- Financial Statements, CSP-F09
- Fiscal (period, year end), CSP-F04
- Food Bank, CSP-F10
- Foreign Activities, CSP-F05
- Foreign Conduit, CSP-C11
- Foreign Organization, CSP-F11
- Fraud, CSP-F12
- Fundraiser, CSP-F14
- Fundraising, CSP-F06
G
- Gaming, CSP-G02
- Gift (anonymous), CSP-G03
- Gift (conditional), CSP-G04
- Gift (designated, directed), CSP-G05
- Gift (donation), CSP-G01
- Governing Document, CSP-G06
H
- Health Clinic, CSP-H03
- Hedge Fund, CSP-H04
- Heritage, CSP-H05
- Her Majesty, CSP-H06
- Historical, CSP-H07
- Holistic Medicine, CSP-M04
- Housing, CSP-H01
- Human Rights, CSP-H08
I
- Immigrants, CSP-I05
- Improvement District, CSP-I07
- Income Tax Act, CSP-I01
- Incorporation, CSP-I08
- Indian Band, CSP-I09
- Industry, CSP-I10
- Information (security), CSP-I11
- Initiative (government, sector), CSP-I02
- Insurance, CSP-I03
- Interest, CSP-I12
- Interest Free Loan, CSP-I13
- Internal Division, CSP-I14
- Inventory, CSP-I04
- Investments, CSP-I15
J
L
- Lease, CSP-L05
- Legal Aid, CSP-L03
- Liability, CSP-L01
- Life Insurance Policy, CSP-L02
- Loan, CSP-L06
- Loanback, CSP-L07
- Lottery, CSP-L04
M
- Mediation, CSP-M03
- Membership Fees, CSP-M05
- Mental and Moral Improvement, CSP-M06
- Multiculturalism, CSP-M01
- Municipality, CSP-M07
- Mutual Understanding, CSP-M02
N
- Non-Profit Housing, CSP-N02
- Non-Profit Organization, CSP-N03
- Non-Qualified Donee, CSP-N01
- Non-Qualified Investment, CSP-N04
- Non-Qualifying Security, CSP-N05
O
P
- Patriotism, CSP-P07
- Penalties, CSP-F17
- Planned Giving, CSP-P01
- Pledges, CSP-P14
- Political Activities, CSP-P02
- Pornography, CSP-P08
- Poverty, CSP-P03
- Prescribed Donee, CSP-P15
- Prescribed Stock Exchange, CSP-P17
- Prescribed University, CSP-P16
- Private Benevolence, CSP-P09
- Private Foundation, CSP-P04
- Procedural Fairness, CSP-P10
- Professional Association, CSP-P18
- Profit Motive, CSP-P12
- Pro-life / Pro-choice, CSP-P11
- Promotion of Health, CSP-H02
- Property, CSP-P05
- Provision of Information, CSP-I06
- Public Amenities, CSP-P20
- Public Benefit, CSP-P06
- Public Policy, CSP-P13
- Purposes Beneficial to Community, CSP-C10
Q
R
- Racial Equality, CSP-R23
- Registered Canadian Amateur Athletic Association, CSP-R01
- Registered National Arts Service Organization, CSP-R14
- Registered Pension Plan, CSP-R15
- Receipt, CSP-R02
- Registration - Registered Canadian Amateur Athletic Association, CSP-R04
- Registration - Registered Charity, CSP-R03
- Rehabilitation, CSP-R16
- Related Business, CSP-R05
- Religion, CSP-R06
- Religious Charities, CSP-R07
- Remission Order, CSP-O04
- Repairs, CSP-R18
- Re-registration, CSP-R19
- Research, CSP-R20
- Residency, CSP-R21
- Resources, CSP-R13
- Restricted Funds, CSP-R22
- Return - Political, CSP-R08
- Return - Registered Canadian Amateur Athletic Association, CSP-R09
- Return - Registered Charity Information Return, CSP-R10
- Return - Revocation, CSP-R11
- Revocation, CSP-R12
- Revocation - Registered Canadian Amateur Athletic Association, CSP-R25
- Revocation Tax, CSP-R24
S
- Sanctions, CSP-S17
- Schemes, CSP-S07
- Scholarship, CSP-S08
- School Associations, CSP-S09
- School Council, CSP-S01
- Science, CSP-S10
- Self-Help, CSP-S02
- Services, CSP-S03
- Share, CSP-S04
- Social Activities, CSP-S05
- Social Organization, CSP-S11
- Specified Gift, CSP-S12
- Sponsorship, CSP-S13
- Sport, CSP-S14
- Stock Exchange, CSP-S15
- Substantially All, CSP-S16
- Suspensions, CSP-S18
T
- Tax, CSP-T01
- Tax Court of Canada, CSP-T09
- Tax Shelter, CSP-T08
- Tenants Associations, CSP-T04
- Ten-Year Gift, CSP-T06
- Titleholding, CSP-T07
- Tourism, CSP-T02
- Tuition Fees, CSP-T03