Here is a copy of a draft paper delivered by Terry de March, Director General of the Charities Directorate, at a conference in Australia. At some point in the future, CRA may have a consultation on this topic and the document may or may not be similar to this draft. Here is the Draft Consultation on Proposed Guidance on Advancement of Religion as a Charitable Purpose from the Charities Directorate of the Canada Revenue Agency
Download original paper from wiki.qut.edu.au