Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
| 19(1) |
File No. 5-8406 |
| |
R.B. Day |
| |
(613) 957-2136 |
August 24, 1989
Dear 19(1)
We are writing in reply to your letter of July 18, 1989, wherein you requested our views as to whether or not the Worker's Compensation Board of British Columbia (the "Board") would be authorized to issue tax deductible charitable donation receipts with respect to donations received by the Board.
As we understand it, although the Board is considered to be a "Creature of Statute of the Province of British Columbia" it is "not deemed to be a Crown Corporation or Agent of the Crown".
In order for an organization to be eligible to issue tax-deductible donation receipts, that organization must be either a registered charity or an agent of Her Majesty in right of Canada or a province.
Since the Board is neither a registered charity nor a agent of Her Majesty in right of Canada or a province, the Board is not authorized to issue tax-deductible donation receipts for purposes of paragraphs 110.1(1)(a) and (b) and subsection 118.1(1) of the Income Tax Act.
Should you required further information regarding registered charities or registration as a charity, you may call our Charities Division in Ottawa at 1-800-267-2384.
Yours truly,
for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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