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www.charitylaw.ca
e)Fundraising that is an Unrelated
Business
•A charity selling goods or services on a
regular basis or undertaking regular
fundraising activities, will have to ensure
that it is only carrying on a related business
•A related business is:
–Operated substantially by volunteers; or
–Linked and subordinate to a charity’s purposes
•Ex: To help fundraise, a charity opens a
coffee shop that will be run
entirely by paid staff. This is likely an unrelated business because the activity is not linked to the charitable purpose
•For more information, see CRA Policy
Statement CPS-019, What is a Related Business?
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