Summary Policy

Date
September 3, 2003

Reference Number
CSP - M07

Key Words
Municipality

Policy Statement

Under the Income Tax Act, a municipality is a qualified donee.

References

• Donor, CSP - D17.
• Gift, CSP - G01.
• Qualified Donee, CSP - Q01.
• Receipt, CSP - R02.
• Municipality, CIL-1998-024.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)(a), 149(1)(c) and ss. 118.1(1).