www.charitylaw.ca
www.carters.ca
•The Guidance provides definitions
of the first three categories of charitable purposes which synthesize
a complicated body of case law in each category
•This appears to be the first
time that a CRA Guidance has provided a definition with respect
to the charitable category of advancement of religion, defining it
as:
–“manifesting, promoting,
sustaining, or increasing belief in a religion’s three key
attributes, which are: faith in a higher unseen power such as
a God, Supreme Being, or Entity; worship or reverence; and
a particular and comprehensive system of doctrines and
observances”
•The Guidance addresses various
other factors regarding charitable purposes:
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