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.
Dear Sirs:
This is in reply to your letter of January 16, 1990 wherein you requested our views as to whether donations to the XXX could be considered gifts to Her Majesty.
It is our view that donations to the XXX could be considered gifts to Her Majesty for purposes of sections 110.1 and 118.1 of the Income Tax Act (the "Act"). Receipts may be issued, to provide proof of such gifts to Her Majesty, in accordance with subsections 110.1(2) and 118.1(2) of the Act and sections 3500 and 3501 of the Income Tax Regulations. A copy of sections 3500 and 3501 of the Income Tax Regulations is attached for your convenience.
We note that the fund raising activities of the XXX should be conducted in a way that ensures the donations are paid to the XXX itself (or to a responsible Crown official acting in his official capacity on behalf of the XXX and not to a separate entity which is merely assisting the XXX.
We trust this will be of assistance to you.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
Email this Content