Rules for Canadian Charities Operating a 'Related Business'

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11 March, 2014

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

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For more information, read Policy Statement CPS-019, What is a Related Business? from the CRA.

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