The following provides the lists of municipalities and information about their obligations as qualified donees under the Income Tax Act.

For more information, go to Enhancing the Regulatory Regime for Qualified Donees.


The Canada Revenue Agency (CRA) maintains a list of municipalities that shows their qualified donee status.

To find a municipality, select one of the following provinces or territories:

Issuing official donation receipts

Registered municipalities are qualified donees and 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 their qualified donee status, municipalities must keep adequate books and records containing:

Books and records include, but are not limited to:

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

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