The CRA has released today a new Guidance CG-014, Community Economic Development Activities and Charitable Registration. It replaces Guide RC4143, Registered Charities: Community Economic Development Programs. This guidance is really important for those dealing with social enterprise issues.
Here is a copy of the Guidance CG-014, Community Economic Development Activities and Charitable Registration
http://www.cra-arc.gc.ca/chrts-gvng/chrts/plcy/cgd/cmtycnmcdvpmt-eng.html