Is All "Education" Considered Charitable by the CRA?

Education is a broad concept that can mean many things. However, under charity law, it has a more specific meaning. In this article, we'll explain what qualifies as education under charity law, focusing on how this has changed over time in Canada. We'll look at the criteria educational activities must meet to be considered charitable and discuss some special topics related to educational advancement.

What Is Education Under Charity Law?

In charity law, education means providing knowledge or developing skills through intentional teaching or training. This is more specific than the general idea that all experiences can educate. Charity law focuses on activities that are deliberately designed to teach or enhance knowledge and skills.

Traditional View of Education in Charity Law

Before 1999, Canadian courts had a narrow view of what counted as education under charity law. They mostly considered education to be formal classroom teaching of traditional subjects like math, science, and history at schools, colleges, and universities. Courts also included activities that improved a useful branch of human knowledge through research.

The 1999 Supreme Court Decision

In 1999, the Supreme Court of Canada expanded what could be considered educational under charity law. The Court included more informal types of training that still "advance the knowledge or abilities of the recipients." However, the Court emphasized that this expansion should happen gradually, ensuring that new educational purposes align with what has previously been considered charitable.

Modern Definition of Educational Advancement

Today, educational advancement under charity law includes:

1. Providing Knowledge or Developing Abilities: This involves training programs and other structured methods designed to teach or enhance skills and knowledge.
2. Improving a Useful Branch of Human Knowledge Through Research: This is detailed in Policy statement CPS-029, which explains how research can be considered a charitable activity.

Criteria for Charitable Educational Purposes

For educational activities to be considered charitable, they must meet specific criteria:

• Deliberate Teaching or Training: The activity must be intentionally designed to provide knowledge or develop skills.
• Advancement of Knowledge or Abilities: The training should have a clear goal of improving the knowledge or skills of the participants.

Special Topics in the Advancement of Education

The guidelines for charitable educational purposes also address several special topics, including:

• Informal Training: This includes non-traditional methods of education, such as workshops, seminars, and online courses.
• Research Activities: Research that aims to improve a branch of human knowledge can be considered educational if it meets certain criteria, as outlined in CPS-029.

The idea of what counts as education under charity law has changed over time, especially in Canada.

Initially, it focused on traditional academic subjects taught in formal settings. However, it has now expanded to include a wider range of educational activities. Today, to be considered charitable, educational activities must provide knowledge or develop abilities through intentional teaching or training. This gradual evolution ensures that the definition of charitable education keeps up with changing times and societal needs.

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