Donation schemes

Summary policy

September 3, 2003 (Revised November 23, 2005)

Reference number

Key words


Policy statement

Donation schemes are not supported by the Canadian tax system (for example, art donation schemes). Charities involved in these types of schemes can lose their status as registered charities. The Canada Revenue Agency may disallow part or all of a claim that a donor makes on an income tax return for a gift made in a donation scheme. Also, persons involved in a donation scheme may be subject to the third-party civil penalties.

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