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www.charitylaw.ca
www.carters.ca
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–It provides services or products to the public, thereby directly preventing and/or relieving a physical or mental condition; and
–It must meet relevant requirements for quality and safety
•Additionally, to be eligible for charitable registration, promotion of health must:
–Be provided only to eligible beneficiaries (the public or a sufficient section of the public)
–Not provide unacceptable, non-incidental private benefits
•The Guidance divides health related purposes into four categories:
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