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

Date modified:
2014-04-23