www.carters.ca
www.charitylaw.ca
c)Types
of CED Include:
(1) Activities that Relieve Unemployment
•These activities are only charitable if they further a head of charity
•To pass the public benefit test, the emphasis of these activities must be helping beneficiaries find employment, not helping employers recruit employees
•On-the-job training programs must focus on providing training, not indefinite employment
(2)
Social Businesses for Individuals with Disabilities
•Social businesses employ people with
disabilities or support people with disabilities who are
self-employed. They seek to provide permanent employment for such individuals
53