www.charitylaw.ca
www.carters.ca
–Charitable
purposes should not be too broad or vague so that CRA can access
whether it is exclusively charitable and not open to
interpretation
–Organizations
pursuing unstated purposes through activities that are not
charitable are not eligible for charitable registration or
maintaining charitable registration if subject to an audit
•The
CRA offers a one-time review of:
–Proposed
purposes in draft governing documents of organizations wishing to
attain charitable status
–Proposed amendments to governing documents and a
detailed statement of activities of organizations wishing to
amend such documents
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