Municipal or public bodies performing a function of government in Canada

As a result of amendments to the Income Tax Act, which came into force on January 1, 2012, municipal and public bodies performing a function of government in Canada that want to be recognized as qualified donees must apply for registration and be added to a list maintained by the Canada Revenue Agency (CRA). As qualified donees, they will be eligible to issue official donation receipts and to receive gifts from registered charities.

The following includes the list of municipal and public bodies performing a function of government in Canada that are registered as qualified donees and provides information about their obligations as 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.

Issuing official donation receipts

A municipal or public body performing a function of government in Canada that is a qualified donee can issue official donation receipts for income tax purposes. 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.

Books and records

To maintain its qualified donee status, a municipal or public body must keep adequate books and records containing:

Books and records must be kept at the Canadian address that the municipal or public body has on file with the CRA and must be provided to the CRA on request.

Books and records include, but are not limited to:

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.

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