On November 27, 2020, the Canada Revenue Agency
(
CRA ) released CG-029, a new Guidance on relief of poverty
and charitable registration. This Guidance, which replaces Summary
policy CSP-P03, Poverty, explains CRA s administrative policy
on charity law, including the criteria an organization with
purposes to relieve poverty must meet to be eligible for charitable
registration. The following summary answers the major questions
addressed in the Guidance.
How Can Charities Relieve Poverty?
CRA explains that in order for an organization to show that it
is relieving poverty, it must establish that:
its beneficiaries are experiencing poverty; and
its activities provide a charitable benefit that relieves the