This episode clarifies the Canada Revenue Agency's (CRA) criteria, which involves common law and the Income Tax Act.
The CRA focuses on whether the organization's belief system qualifies as a religion and whether its purposes and activities advance that religion. Requirements include belief in a Supreme Being, worship, and a comprehensive system of faith.
To "advance" religion means to promote belief through activities materially connected to religious teachings.
This episode is jointly sponsored by B.I.G. Charity Law Group Professional Corporation, a Charity Law Firm exclusively serving charity and not-for-profit clients in Toronto, Ontario and across Canada with registration and governance, and B&H Charity Accounts Group, a bookkeeping firm serving Canadian charities in Ontario with all their financial and tax filing needs.
https://www.charitylawgroup.ca/
P: 416-488-5888
https://www.charityaccountingfirm.ca/
P: 289-301-8883