Can a charity charge for Filet Mignon?

Abstract

Abstract This article considers whether there is any rule in Canadian charities law or the Canadian Income Tax Act prohibiting a registered charity from charging a fair market fee for the charitable goods or services it provides or from realizing a net surplus of revenues over expenses by charging such a fee. In particular, It considers whether a modern educational institution (such as a private university) may charge a market rate of tuition and remain a charity, even if it realizes a surplus of revenue over expenses while doing so.