Summary policy

Date
June 9, 2003

Reference number
CSP-R13

Key words

Resources

Policy statement

Under the Income Tax Act, a registered charity must devote its resources to charitable activities or charitable purposes. Resources includes financial, material and human resources.

References

• Policy commentary CPC-001, Attendance at a political fundraising dinner
• Guidance CG-002, Canadian registered charities carrying on activities outside Canada
• College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency) (2004 FCA 101), 2004-03-09
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 149.1(1), (6), (6.1) and (6.2)