www.charitylaw.ca
www.carters.ca
•On August 27, 2013, CRA released
a new Guidance on the Promotion of Health and Charitable Registration
(CG-021replacing earlier policies)
•The Guidance states that the
promotion of health is a charitable purpose upon which
organizations may be eligible for charitable
registration
•The Guidance defines the
promotion of health as “directly preventing or relieving
physical or mental health conditions by providing health care services
or products to eligible beneficiaries”
•Promotion of health is a
charitable purpose under the following two conditions:
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