Summary Policy

Date
September 3, 2003 (Revised October 5, 2004)

Reference Number
CSP - I09

Key Words
Indian band

Policy Statement

Some Indian Bands can issue official donation receipts for income tax purposes (i.e., they qualify as public bodies performing a function of government).

References

• Municipality, CSP - M07.
• Qualified Donee, CSP - Q01.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 110.1(1)(a), 149(1)(c), ss. 118.1(1) and 149.1(1).
• Income Tax Regulations, C.R.C. 1978, c. 945, ss. 3500 and 3501(1.1).