Summary policy CSP-C22, Crown (federal, provincial)
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Crown (federal, provincial)
Summary policy
Date
September 3, 2003
Reference number
CSP-C22
Key words
Crown (federal, provincial) - Her Majesty
Policy statement
Under the Income Tax Act, a gift to a federal, provincial or territorial government is a gift to the Crown (that is, Her Majesty in Right of Canada, a province, or a territory).
References
- Summary policy CSP-C21, Crown (agent, corporation)
- Guidance CG-010, Qualified donees
- Income Tax Act, R.S.C. 1985 (5th supp.) c. 1, paras. 110.1(1)() and (b), ss. 118.1(1) and 149.1(1)
- Date modified:
- 2014-04-23