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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Can Canadian resident taxpayers make tax assisted contributions to a UK school?
Position:
Not in general
Reasons:
Tax assisted contributions can only be made to registered organizations and other specifically identified organizations.
XXXXXXXXXX 980851
W. C. Harding
Attention: XXXXXXXXXX
June 22, 1998
Dear Sir\Madam:
Re: Tax Efficient Ways of giving by Canadian Residents to UK Educational Establishments
This is in reply to your letter of March 24, 1998, regarding the above noted topic.
You have asked if there is a Canadian equivalent to an American organization called the British Schools and Universities Foundation, Inc., an organization to which US taxpayers may make tax deductible contributions that will be directed toward schools in the United Kingdom.
Revenue Canada’s enclosed Information Circular 80-10R entitled Registered Charities: Operating a Registered Charity provides information on the creation and registration of various charitable organizations to which Canadian taxpayers may make tax assisted contributions. However, a Canadian charitable organization must generally use contributions it receives to fund its own charitable activities as described in paragraph 36 of the circular, or, in some cases, fund the activities of other registered organizations. Accordingly, it would not normally be possible to establish an organization in Canada solely to provide funding to schools located in the UK.
Canadian individuals may also make tax assisted contributions in a year to organizations to which Her Majesty in right of Canada has contributed in the year or the immediately preceding year. In this respect we note that the Queen contributed in right of Canada to “The Foundation for Canadian Studies in the United Kingdom” on March 20, 1998. Should your school have any association with this organization, it may be able to provide you with some further assistance in the matter.
We trust this information will be of assistance to you.
Yours truly,
Paul Lynch
for Director
Financial Industries Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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