2pm, Eastern standard time
CPS-019 is the Canada Revenue Agency’s (CRA) policy for determining whether a charity is carrying on an acceptable business (a "related" one) or an unacceptable business (an "unrelated" one). This webinar will present the key elements of CPS-019 and will examine:
- How to identify what a business is
- The term "carrying on" a business
- The difference between related and unrelated business by using a decision-tree
For more information, read Policy Statement CPS-019, What is a Related Business? from the CRA.
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Charities Directorate Information Webinars
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