On December 8, 2016, Canada Revenue Agency released new CRA guidance, CG-026, Relieving conditions attributable to being aged and charitable registration. The new guidance explains how CRA interprets and applies the law as it relates to relieving conditions attributable to being aged and charitable registration. The CRA guidance can be found here: http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/cg-026-eng.html?utm_source=charities&utm_medium=eml

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