CED Activities and Charitable Registration


The Canada Revenue Agency (CRA) has issued a new guidance on Community Economic Development Activities and Charitable Registration, replacing the previous guidance in 1999. The guidance explains that the law in Canada does not recognize community economic development (CED) as a charitable purpose. However, activities related to CED may be charitable when they directly further  a charitable purpose and organizations that carry out CED activities may be eligible for charitable registration under the Income Tax Act.  Generally, CED activities involve improving local economic opportunities and social conditions. The guidance explains that CED activities generally fall into five areas:

  • activities that relieve unemployment;
  • grants and loans;
  • program-related investments;
  • social businesses for individuals with
    disabilities; and
  • community land trusts.

Further description and details of activities are described in the guidance, along with definitions for social finance and social enterprise.

Post a Comment

Your email is never published nor shared. Required fields are marked *

You may use these HTML tags and attributes: <a href="" title=""> <abbr title=""> <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> <q cite=""> <s> <strike> <strong>


I'd like to subscribe to your newsletter.
Neighbourhood Revitilization

RiverWalk in East Village

Calgary’s East Village is being transformed. What was once a neglected inner-city neighbourhood is becoming a hub for creativity, recreation and community. RiverWalk officially opened on the August long weekend, is central to the revitalized look of the East Village and means a better quality of life for all Calgarians.

 Learn More
Meaningful Employment

Green Collar Job Initiative

A meaningful job that pays a living wage, helps the environment and strengthens the economy? That’s a green collar job. Thrive and its partners launched the Green Collar Jobs initiative with the release of the report Green Collar Jobs: New Workforce Development Opportunities for Alberta. The report provides a strong foundation from which to stimulate a green economy in our city.

 Learn More
Innovative Social Finance

Community Capital Networks

Passionate about supporting a sustainable local economy, REAP and its partners host a monthly webinar series called Community Capital Networks. If you are interested in unleashing the flow of capital to support a greener local economy, join the conversation to learn about promising practices across North America and to discuss how to bring them to Calgary.

 Learn More
Local Business Development

Enterprising Non-Profits Alberta

With the launch of Enterprising Non-Profits Alberta, Calgarians can expect to shop from more and more socially conscious businesses. ENP-AB is providing grants and technical assistance to non-profit organizations engaged in social enterprise, the kind that brings both financial and social returns.

 Learn More