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www.charitylaw.ca
www.carters.ca
•On June 24, 2013, CRA Charities Directorate released its Guidance dealing with organizations that benefit youth
•The Guidance replaces the earlier CPS-015 Registration of Organizations Directed at Youth
•The Guidance describes how CRA determines whether an organization that benefits youth is eligible to become a registered charity under the ITA or presumably can continue as a charity if subject to an audit by CRA
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