• Service: Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/7/2013

Canada - New registration policy for “qualified donee” organizations 

August 7: Certain organizations in Canada that qualify as a "municipal or public body performing a function of government in Canada" must register with the Canada Revenue Agency (CRA) by 31 December 2013 to begin or to continue to be recognized as a "qualified donee" with the ability to issue official donation receipts and receive gifts from registered charities after 2013.

Such organizations include, among others, certain provincial corporations, First Nations and Aboriginal self governments, school boards, and public transit authorities.


In the 2011 federal budget, Canada’s Finance Department proposed that a municipal or public body performing a function of government in Canada would be required to be on a publicly available list maintained by the CRA to be recognized as a qualified donee, effective 1 January 2012.

While the CRA was developing the application process, its interim policy was to recognize entities that self-assessed as a "municipal or public body performing a function of government in Canada.”

New CRA policy

The CRA has announced that, as of 1 January 2014, its interim policy will no longer be in effect and that only entities that are registered will be recognized as qualified donees.

The CRA stated that it will grant retroactive qualified donee status to organizations that apply before 1 January 2014 and can show that they met the requirements as of 1 January 2012.

Read an August 2013 report prepared by the KPMG member firm in Canada: Certain Organizations Need to Act Now to Ensure Qualified Donee Status

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