Ĭanadian charities can also, within certain limitations, carry out fundraising activities, business activities, political activities and social activities. Charitable activities Ĭanadian registered charities can carry out charitable activities by either gifting funds to a qualified donee or by carrying on its own activities through employees, volunteers or intermediaries. In addition the organization must be established and resident in Canada.įurthermore, there is a public benefit test: the charity must benefit the public or a sufficient segment of the public to be a registered charity in Canada. Therefore, all the purposes of the charity must be charitable, not just most purposes. The organization's purposes must be exclusively and legally charitable. This definition comes from the English case Commissioners for Special Purposes of Income Tax v. The Income Tax Act does not define "charity" and Canada uses a common law definition, namely purposes that fall within the four "heads" of charity: the relief of poverty, the advancement of education, the advancement of religion, or other purposes that benefit the community in a way the courts have said are charitable. 5 Academic resources on charity law in Canada.3 Other regulators of Canadian charities.
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