Universities outside Canada registered as qualified donees


If a university outside Canada registered as a qualified donee fails to keep books and records supporting the official donation receipts it issues, to provide these to the Canada Revenue Agency (CRA) on request, or is involved in the improper issuance of donation receipts, the CRA may suspend its receipting privileges or revoke it. If a university’s qualified donee status is suspended, it cannot issue official donation receipts or receive gifts from registered charities during that period. Revoked universities no longer have qualified donee status.


A qualified donee that objects to a notice can appeal the CRA’s decision by filing a notice of objection within 90 days after the day on which the notice was mailed. The notice of objection must be in writing and provide the reasons for the objection and all the relevant facts.

For more information about this process, go to Objections and appeals.


  • Definitions ITA 149.1(1), Revocation 149.1(4.3), Notice of Revocation 168(1), Penalties 188.2
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