The CRA has just released another letter on the issue of whether a non-profit that is not a registered charity qualifies as a non-profit as opposed to being a for-profit taxable entity.  This letter covers “Does a Hall Charities Association meet the requirements of paragraph 149(1)(l) of the Act?”
CRA concludes that it might or might not depending on the facts and that more information is required to make such a determination.

Here is a copy of the CRA letter on Charities Hall Association and whether they are non-profit under 149(1)(l) of the Income Tax Act.