•Guidance for The Promotion of Animal Welfare and Charitable Registration
•August 19, 2011, CRA released the Guidance on the Promotion of Animal Welfare and Charitable Registration (http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/nmlwlfr-eng.html)
•The Guidance sets out guidelines on promoting the welfare of animals and charitable registration
•Focus at common law is on what is for the benefit of humans rather than what is for the benefit of animals
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•E.  RECENT CRA PUBLICATIONS
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