Summary policy

Date
September 3, 2003

Reference number
CSP-I11

Key words

Information (security)

Policy statement

The Charities Registration (Security Information) Act provides a legislative mechanism specifically designed to allow the use and protection of national security information in assessing an organization's eligibility for or maintaining registration as a charity under the Income Tax Act.

References

• Registered Charities Newsletter, Issue No. 20
• Charities Registration (Security Information) Act, S.C. 2001, c. 41, s. 113
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 172(3.1), 172(4.1) and 248(1)