Summary Policy

Date
September 3, 2003

Reference Number
CSP - H06

Key Words
Her Majesty

Policy Statement

Under the Income Tax Act, Her Majesty in Right of Canada and Her Majesty in Right of a province are qualified donees.

Gifts can be made to charitable organizations outside Canada to which Her Majesty in Right of Canada has made a gift in the year or in the 12-month period preceding the year.

References

• Foreign Organization, CSP - F11.
• Gift (donation), CSP - G01.
• Qualified Donee, CSP - Q01.
• Her Majesty, CIL-1995-007, CIL-1998-025, CIL-2001-003.
• Gifts to Certain Charitable Organizations Outside Canada, IC84-3.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, subparas. 110.1(1)(a)(vii), (viii), para. 118.1(1)(g.1) and ss. 149.1(1).