September 3, 2003
A prescribed donee is a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes.
- Guidance CG-010, Qualified donees
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, ss. 118.1(6)
- Income Tax Regulations, C.R.C. 1978, c. 945, s. 3504
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