Low-cost housing corporations for the aged

As a result of changes to the Income Tax Act that came into force on January 1, 2012, a low-cost housing corporation for the aged [within the meaning of paragraph 149(1)(i)] that wants to become a qualified donee must apply for registration and be included on a publicly available list maintained by the Canada Revenue Agency (CRA). If it is registered as a qualified donee it can issue official donation receipts and registered charities can make gifts to it.

The following links include the list of low-cost housing corporations for the aged that are registered as qualified donees. They also provide information about how to apply for registration and the obligations of qualified donees under the Act.

For background information about these requirements, go to Enhancing the regulatory regime for qualified donees.

For information on the interim measures put in place while the application process was being developed (prior to January 1, 2014), go to Interim measures.

Criteria and application process

For detailed information about the criteria used by the CRA to determine whether an entity qualifies as a low-cost housing corporation for the aged, the application process and the supporting documentation that the corporation has to submit, see CG-025, Qualified donee: Low-cost housing corporation for the aged.

Issuing official donation receipts

A low-cost housing corporation for the aged that is a qualified donee can issue official donation receipts for income tax purposes. Before issuing an official donation receipt, a qualified donee must determine whether it has received a gift for the purposes of the Income Tax Act and the eligible amount of the gift. For more information, go to What is a gift? and see Pamphlet P113, Gifts and Income Tax.

The information on an official donation receipt must be legible and shown in a way that cannot be easily altered. Each receipt must include:

  • a statement that it is an official receipt for income tax purposes
  • the name and address of the qualified donee
  • a unique serial number
  • the location where the receipt was issued (for example, city, town, municipality)
  • the date the gift was received
  • the date the receipt was issued
  • the full name, including middle initial, and address of the donor
  • the amount of the gift
  • the amount and description of any advantage in respect of the gift
  • the eligible amount of the gift
  • the signature of an individual authorized by the qualified donee to acknowledge gifts
  • the name and website address of the CRA

If an official donation receipt is being issued for a non-cash gift (gift in kind), the amount of the gift must be its fair market value at the time the gift was made. The receipt must also include:

  • a brief description of the property received by the qualified donee
  • the name and address of the appraiser (if the property was appraised)

Books and records

To maintain its qualified donee status, a low-cost housing corporation for the aged has to keep adequate books and records containing:

  • information to allow the CRA to verify amounts that donors can claim for tax credits or deductions
  • information to allow the CRA to confirm that the corporation meets the requirements for qualified donee status under the Income Tax Act
  • a duplicate of each official donation receipt issued, containing prescribed information for the gift received

Books and records must be kept at the Canadian address that the low-cost housing corporation for the aged has on file with the CRA and must be provided to the CRA on request.

Books and records include, but are not limited to:

  • financial statements supporting any official donation receipts that are issued
  • source documents such as cancelled cheques and bank deposit slips

For more information about keeping proper books and records, including the types of records that should be kept, retention periods, and electronic records, go to Keeping Records.

Suspension and revocation

A low-cost housing corporation for the aged may have its qualified donee status suspended or revoked by the CRA if it:

  • fails to keep books and records supporting the official donation receipts it issues, or fails to provide these to the CRA on request
  • is involved in the improper issuing of donation receipts
  • accepts a gift or transfer of property on behalf of a suspended qualified donee

If a low-cost housing corporation for the aged has its qualified donee status suspended, it cannot issue official donation receipts for one year. During that period, registered charities cannot make gifts to it. While under suspension, if offered a gift, the low-cost housing corporation for the aged must inform the potential donor about its suspension as well as the fact that the donor cannot receive an official donation receipt at any time for a gift made during the suspension.

A low-cost housing corporation for the aged can also have its qualified donees status revoked if it no longer meets the requirements for registration, or if it asks for voluntary revocation.

A revoked low-cost housing corporation for the aged is no longer a qualified donee.


An applicant that does not meet the requirements for registration as a qualified donee will receive a letter from the CRA explaining why it does not qualify. If the applicant disagrees with the CRA’s decision, the applicant  can object to the decision by filing a notice of objection.

A low-cost housing corporation for the aged that receives a notice suspending its qualified donee status or proposing to revoke its registration can also file an objection.

The time limit for filing an objection is 90 days from the date on the notice. The 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.


  • Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3501(1.1): content of receipts
  • Income Tax Act: tax exemption, 149(1)(i); definitions, 149.1(1); revocation, 149.1(4.3); public information, 149.1(15)(b); refusal to register, 149.1(22); notice of revocation, 168(1); penalties, 188.2; objection, 168(4) and 189(8); and books and records, 230(2)
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