Summary Policy

Date
September 3, 2003 (Revised November 23, 2005)

Reference Number
CSP - C21

Key Words
Crown agent - Crown corporation

Policy Statement

A crown corporation is an entity established by an Act of government (i.e., federal or provincial).

A crown corporation is considered an agent of the Crown in right of Canada or of a province (i.e., a qualified donee) where the Act establishing the entity expressly declares that the entity is an agent of the Crown. Where the statutory language of the legislation under which the entity was established is unclear as to whether or not the entity is an agent of the Crown, the Canada Revenue Agency requires that the entity obtain a written opinion to that effect from the appropriate Department of Justice (i.e., that of a province or of the Federal Government).

References

• Crown (federal, provincial), CSP-C22.
• Qualified Donee, CSP-Q01.
• Crown (agent, corporation), CIL-2002-003, CIL-2002-011.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)(a) and (b), ss. 118.1(1) and 149.1(1).