In 2012, CRA released new guidance called Community Economic Development Activities and Charitable Registration (CG-014), which replaced a 1999 document entitled Registered Charities: Community Economic Development Programs (RC4143).
This new document is second only to CRA’s What is a Related Business? policy statement in its relevance to social enterprise activities in Canada, particularly those ventures which offer training to folks who are traditionally excluded from the mainstream economy, and those which employ people with disabilities.
It is also the first time that we see CRA explicitly referring to ‘social enterprise’.
For our more detailed review of this guidance, please click here.