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.
August 7, 1987
Revenue Canada, Taxation Legislative and Intergovernmental Affairs Branch Provincial and International Relations Division 875 Heron Road Ottawa, Ontario
Attention: Bob D'Aurelio
Dear Bob:
Re: Canada-U.S. Income Tax Convention (1980) - Article XXI
Paragraphs 5 and 6 of Article XXI of the Canada-U.S. Income Tax Convention (1980) uses the phrase "college or university". The diplomatic language following the text of the Convention provides that the competent authorities of Canada and the U.S. shall review the procedures and requirements for an organization to establish its status as an eligible recipient of the charitable contributions or gifts referred to in paragraphs 5 and 6 of Article XXI.
I would appreciate your view on whether a "college or university" includes a private school which includes primary and secondary grades and which, like many such schools, has the word "College" as part of its name. While not a university, such a school appears to be within the dictionary definitions of "college". In addition, please advise whether the competent authorities have set up procedures to identify colleges or universities eligible for the treatment provided for in paragraphs 5 and 6 of Article XXI. If so, how do we go about having a particular school added to the list of qualified institutions?
Best regards.
Yours very truly, XXXX
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