Registered universities outside Canada

The following provides the list of registered universities outside Canada 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 registered universities outside Canada that shows their qualified donee status. 

Issuing official donation receipts

Registered universities outside Canada 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, registered universities outside Canada must keep adequate books and records containing:

Registered universities may keep their books and records in their own country, but must make them available in Canada at the CRA’s request.

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, go to Keeping records.

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