According to Canada Revenue, when it is non-creedal and more interested social justice than divine justice.
The CRA is concentrating on Unitarianism at the moment but the Anglican Church of Canada easily slides into the same category. For example, St. John’s Shaughnessy rather than state what its members believe, advertises that it embraces doubt. Most dioceses concentrate on social justice and advocacy – couched in pieties from a Bible in which they have long ceased to believe – and the national church promotes political agendas while its bishops boast that they will accomplish something that the church’s founder said would never happen: eliminate poverty.
Come to think of it, since most clergy are, at best, fuzzy on the divinity of Jesus, the ACoC is, itself, effectively Unitarian.
From here:
It is not easy to get indignant over the Canada Revenue Agency’s audit of the Canadian Unitarian Council (CUC) — indignant, that is, either for or against. Unitarians are not supposed to inspire any strong feelings. They are, famously, only sort of a church; more of a disposition than a denomination, really.
Unitarianism is explicitly “non-credal,” ecumenical and receptive to “humanism;” the international statement of Unitarian “principles” mentions God’s love (with a capital G), but identifies “the guidance of reason and the results of science” as a source for what it is hard to call a “faith.”
[….]
The Unitarian council is angry, as the CBC reported Sunday, about a “political activities” investigation by the taxman. The CRA, it seems, is uncomfortable with the mentions of “justice,” particularly “social justice,” in the council’s bylaws. (The council is, organizationally, a close approximation to a national “Unitarian church,” although some small-u unitarian congregations are non-members.) Much, perhaps most, of what the CUC actually does has political implications and dimensions. The Canadian state has no objection to that sort of thing being done by a tax-exempt church, as long as the activity is “charitable.”
But auditors appear to be raising the obvious truth about the notion of “social justice:” that it is essentially politics; a metaphor imposed on religious scripture. The Bible, not that the Bible is of much use to Unitarians, does not promise social justice, but something like its opposite — perpetual inequality and suffering.