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.
November 28, 1934
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Attached are publications which should help you in relation to article XXI of the Canada-United States Income Tax Convention (1980) as to the type of organization which qualifies for registration as a charity under paragraph 110(8)(c) of the Income Tax Act. The only section of TOM which concerns charities relates to our audit procedures and is out of date. For this reason it has not been included.
As I understand you are in the progress of obtaining similar information for us in connection with the method utilized in your country for recognizing charitable organizations. Following a review of each of our procedures it might be useful to arrange a meeting to discuss any relevant matters.
Yours sincerely,
Original Signed by, P. PINKUS P. Pinkus Director Provincial and International Relations Division
Attachment
c.c.: Mr. R.J.L. Read Director Registrations Division
PP/jb
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© Her Majesty the Queen in Right of Canada, 1984
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© Sa Majesté la Reine du Chef du Canada, 1984
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