Her Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies

Her Majesty in right of Canada, a province, or a territory (Yukon, Northwest territories and Nunavut), and the United Nations and its agencies are qualified donees. These qualified donees do not have to be included on a list maintained by the Canada Revenue Agency (CRA) to be recognized as such.

As qualified donees, they can issue official donation receipts for gifts that they receive from individuals and corporations. They are also eligible to receive gifts from registered charities.

Issuing official donation receipts

Before issuing an official donation receipt, the 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 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.

Receipts for cash gifts must have the following:

Receipts for non-cash gifts must also include:

The amount of a non-cash gift must be its fair market value at the time the gift was made.

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