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.
921808
24(1) L. Holloway
(613) 957-2104
Attention: 19(1)
August 25, 1992
Dear Sirs:
Re: 24(1)
This is in reply to your letter dated November 13, 1991, requesting an advanced ruling from our Department on whether or not the 24(1) would be considered an agency of the Crown for donation purposes.
In your opinion, the 24(1)is controlled by the Ministry and is a Crown Agency.
Our Comments
Where the statutory language, in this case the 24(1), is unclear as to whether or not a particular entity is an agent of the Crown, we will accept the opinion of the Attorney General of the Province that the particular entity is an agent of the Crown at common law. Generally this opinion would take the form that the Board of Directors of the 24(1) act as agents for Her Majesty in right of the particular province.
Given this opinion, we would accept that donations to such an entity would qualify as gifts to Her Majesty in right of a province for purposes of subsection 118.1(1) of the Income Tax Act.
E. Wheeler for Director Business and General Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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