Summary policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference number
CSP-C21

Key words

Crown agent - Crown corporation

Policy statement

A crown corporation is an entity established by an Act of government (that is, federal or provincial).

A crown corporation is considered an agent of the Crown in right of Canada or of a province (that is, a qualified donee) where the Act establishing the entity expressly declares that the entity is an agent of the Crown. Where the statutory language of the legislation under which the entity was established is unclear as to whether or not the entity is an agent of the Crown, the Canada Revenue Agency requires that the entity obtain a written opinion to that effect from the appropriate Department of Justice (that is, that of a province or of the Federal Government).

References

• Summary policy CSP-C22, Crown (federal, provincial)
• Guidance CG-010, Qualified donees
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)(a) and (b), ss. 118.1(1) and 149.1(1)