Applying for status as a municipality
The Canada Revenue Agency (CRA) maintains a list of municipalities that shows their qualified donee status. There is no registration process for municipalities to become registered as a qualified donee. Individual municipalities do not have to apply to the CRA for registration as a qualified donee. Each provincial and territorial government has its own criteria for determining what qualifies as a municipality and a list of municipalities is provided to the CRA by each provincial/territorial government.
- Income Tax Act: definitions, 149.1(1)
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