•To qualify as an NPO, organization must meet all 4 criteria under paragraph 149(1)(l) of the Income
Tax Act (“ITA”) throughout any taxation year in order to maintain
tax-exempt status
1.Not
be a charity
2.Be
organized exclusively for social welfare, civic improvement,
pleasure, recreation or any other purpose except profit
3.Be
operated exclusively for social welfare, civic improvement,
pleasure, recreation or any other purpose except profit
4.Not
distribute or otherwise make available for the personal benefit of
a member any of its income