Regulation 7700

The four Prix québécois de la citoyenneté presented annually by the Government of Québec to individuals, businesses and organizations to highlight their contribution to the development of a plural and inclusive Quebec society are prescribed prizes.

An award was given by an institute attached to a Canadian university, which recognized "educators in Canada who have demonstrated innovation and excellence in promoting XX." CRA stated:

[In] determining whether a prize is recognized by the general public ... Canada Revenue Agency considers evidence that suggests a high level of public awareness of the prize which could include the extent to which any public announcement or receipt of the prize is widely publicized by the media and whether the prize was available to a broad base of applicants. ... [I]t appears that the Award meets the general requirements of a prescribed prize for the purposes of the Act.

...[Respecting] whether a prize can be regarded as compensation for services rendered [CRA stated] ... in most cases, the award will not be presented to a teacher as compensation for services rendered or to be rendered.

The Gratien-Gélinas prize is a two-part award that supports emerging French-language playwrights in Quebec and Canada: first, $15,000 to the theatre company that brings the text to the stage; and, second, $10,000 paid to the author.

The Louise-Lahaye prize (supporting the next generation of playwrights for young French-language audiences) is $10,000 and the Michel-Tremblay prizes (for French-language playwriting in Quebec and Canada) total $20,000, in each case, paid to the author.

CRA indicated that “these prizes are sufficiently recognized by the general public and are awarded for meritorious achievement in the arts” and are not “received as compensation for services rendered,” so as to be prescribed prizes, with the exception of the component paid to the theatre company which was “in all likelihood, received in the course of carrying on a business.”

The $5,000 Minister of Education Prize, which was intended by the Quebec government to encourage college and university staff to produce their own teaching materials in French and to publish their research results in French, was awarded to recognize the quality of written and computer-based materials and to reward the authors of the best creations pursuant to a competition open to all staff members of a Quebec college staff designing teaching materials as well as to retired members. In finding that this was a prescribed prize, the Directorate stated:

[T]he prize of excellence … was publicly recognized. The award was given by a provincial government, was open to all teachers in the province as described above, was launched publicly, was promoted to those interested in the competition, the results were announced on the government website and through press releases, and some media announced the results.

The Prime Minister's awards for teaching excellence in science, technology and mathematics are prescribed prizes.

The following prizes and awards made by the Canada Council are prescribed prizes: The Virginia P. Moore prize, the Petro-Canada award for media arts, the Sir Ernest MacMillan Memorial prize in coral conducting, the Jean-Marie Beaudet award, the Jules Leger prize, the Jacqueline Lemieux prize, and the Sylva Gelber Foundation Award.

Listing of prizes granted by the Canada Council which meet the criteria.