- 3 - b)
Determining “Other Purposes Beneficial to the Community”c)
Relevant Definitions and Provisions under the ITAD.
TIDES CANADA’S POLITICAL PURPOSE AND ACTIVITIESa)
CRA Policy Statement CPS-022 b)
Interpretation of Applicable Law and Policyc)
Political Activities of Tides Canadad)
Political Activities of Tides Canada’s Grant Recipients, Projects, andDonees of Collective Giving Fundse)
Tides Canada’s Unstated Political Purposef)
Revocation of Charitable Status Based on Political ActivitiesE.
TIDES CANADA AS A CONDUITa)
Non-qualified Donees as Recipients of Tides Canada Funds b)
“Qualified Donees” and “Own Activities”c)
CRA Guidance Policy CG-004d)
Revocation of Charitable Status Based on Receipting Practicese)
Tides Canada’s Own Activities?F.
FUNDRAISING ACTIVITY AS A NON-STATED PURPOSEa)
Fundraising Activities of Tides Canada b)
Fundraising through Partnerships with Third Partiesc)
CRA Guidance CG-013d)
Interpretation of Applicable Law and Policye)
Tides Canada’s Unstated Fundraising PurposeG.
TIDES CANADA’S POLITICAL TIESH.
WHAT IS TIDES CANADA?Tides Foundation and Tides Initiatives are registered charities under the ITA.Tides Foundation is a public foundation that receives donations from domestic and foreignindividuals, foundations and corporations, and claims to provide “innovative philanthropic,financial and project management services for change-makers – philanthropists, foundations,activists and civil organizations”
.Tides Foundation’s primary activity is grant-making. Tides Foundation provides money toTides Initiatives and other grant recipients.
Tides Canada, “About Us”, http://tidescanada.org/about.