Summary Policy

Date
September 3, 2003

Reference Number
CSP - U01

Key Words
United Nations

Policy Statement

Under the Income Tax Act, the United Nations and its agencies are qualified donees.

References

• Qualified Donee, CSP - Q01.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 110.1(1)(a) and ss. 118.1(1).