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Charities and Giving

Policies and technical information

Summary policies provide a general statement on a particular topic. Each summary policy includes references that link to other technical documents. These documents include the following: related summary policies (CSP), policy statements (CPS), policy commentaries (CPC), information letters (CIL), employee speeches (CES), forms and publications, case law, statute law, and newsletters.

Please note that a policy document, although believed to be correct at the time of release, may not represent the current position of the CRA.

Topics

Summary policies Search by topic with references to other technical material.
Applying for registration Policy statements, commentaries, and information letters about applying for registration.	Operating a registered charity Policy statements, commentaries, and information letters about operating a registered charity.
Revoking registered status Policy statements, commentaries, and information letters about revocation of registered status.	Consultation and feedback on policies and guidance Comment on proposed guidance and on existing policies and guidance.

Forms and publications

Forms and publications related to charities.

Glossary

Definitions for charities and giving.