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:

  • 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 (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 received by the donor
  • 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

Receipts for non-cash gifts must also include:

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

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:

  • 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 entity 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 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:

  • financial statements
  • 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.


  • Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3501(1.1): content of receipts
  • Income Tax Act: tax exemption, 149(1)(c); definitions, 149.1(1); revocation, 149.1(4.3); 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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