www.carters.ca
www.charitylaw.ca
b) Requirements of “Charitable” CEDs
•The law in Canada does not
recognize CED as a charitable purpose in and of itself
–Therefore, in order to be
considered “charitable”, CED activities must directly further one
of the four heads of charity
•Also, a CED activity must not
provide any private benefit that is more than incidental if
it is to be considered “charitable”
–This means any private benefit
must be necessary, reasonable, and not disproportionate to
the public benefit
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