Guidance
on Arts Organizations and Charitable Registration
under the Income Tax Act
•On November 1,
2011 CRA released proposed guidance for
consultation with feedback accepted until January 13, 2012 (
•Sets out
guidelines regarding the eligibility requirements for charitable registration of arts organizations
•Organizations will fall within
one of two charitable heads
–The advancement
of education (2nd)
–Other purposes beneficial to the
community (4th)
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