TERMIUM Plus®

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non-charitable entity [1 record]

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Alphabetical list of terms

Record 1 2001-03-13

English

Subject field(s)
  • Taxation
CONT

Non-Charitable Organizations. All not-for-profit organizations other than registered charities are defined as non-charitable under the Income Tax Act. Because they are non-charitable, they cannot issue receipts for income tax purposes. These organizations file an annual Non Profit Organization (NPO) return with the Canada Customs and Revenue Agency (CCRA) but their tax returns, unlike those of registered charities, are not available for public inspection. As their name suggests, not-for-profit non-charitable organizations cannot be incorporated for the purpose of making profit.

French

Domaine(s)
  • Fiscalité

Spanish

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