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.
| |
May 22, 1990 |
| Charities Division |
Business and General |
| Room 5036 |
Division |
| 400 Cumberland |
C. Tremblay |
| |
957-2095 |
| |
File No. 7-4776 |
SUBJECT: 24(1) as Agents of the Crown
This is in reply to your memorandum of March 2, 1990, wherein you request our opinion 24(1)
Our Comments
In order for the 24(1) to be able to treat donations received as being a gift to Her Majesty pursuant to section 118.1 or paragraph 110.1(1)(b) of the Act, the 24(1) would have to be an Agent of the Crown in right of Canada or a Province. Furthermore, in order for a particular entity to be considered such an Agent of the Crown, the law creating the entity must expressly make it an Agent of the Crown or it must be an Agent of the Crown at common law. From a review of the enabling documents 24(1) Thus we must look at common law. If the enabling legislation is not clear with respect to the status of an entity as an agent of Her Majesty in right of a Province, it is our policy to accept the opinion of the provincial Attorney General as regards the common law status.
Accordingly, we suggest that the 24(1) request the opinion of the 19(1). If the 24(1) or 24(1) were to provide you with a letter stating that, in the view of the 19(1) the 24(1) is an Agent of Her Majesty in right of the province of 24(1) at common law, the Department would accept this for purposes of recognizing receipts issued for purposes of paragraph 110.1(1)(b) and subsection 118.1(1) of the Act.
We trust our comments will be of assistance.
for DirectorBusiness and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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