–In
determining whether an organization has any profit purpose, the
activities of the organization must be reviewed both
independently and in the context of the organization as a
whole
–CRA
gave the following examples of acceptable activities that result in
incidental profit
§Operation
of a canteen at a hockey arena
§Charging admission above direct cost for a children's
concert (where the not-for-profit purpose of the organization
was to organize and promote youth participation in music)
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