Eligible donee

Summary policy

November 3, 2005

Reference number

Key words

Eligible donee

Policy statement

Under the Income Tax Act, an eligible donee is a registered charity:

A charity that is liable for a tax or penalty under the Act that exceeds $1,000 may satisfy that liability by transferring the amount owing to an eligible donee.

In some cases, a municipality may be an eligible donee. For example, in situations where an eligible charity cannot be found in order to keep the property in the charitable sector, the Minister may allow the property to be transferred to a municipality for the benefit of the community.


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