Here is a CRA’s letter 2019-0825751E5 Whether a NPO has a profit purpose — Section 149(1)(l) (1) dealing with Non-profit organizations and business activities, reserves and dealing with non-members. There are many non-profit organizations that are non-registered charities and they have to comply with requirements under the Income Tax Act that are very different than those for charities. We have blogged extensively about CRA’s views relating to these non-profit organizations and this letter that was just released may be of interest to those who run non-profit organizations.


If you are an non-profit organization and you have compliance concerns you can contact us and we may be able to provide assistance.