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For more information:

Carole Boileau
Acting Head, Finance & Administrative Services
1-800-263-5588 or (613) 566-4414, ext. 4045
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Links to Canada Revenue Agency (CRA) Interpretation Bulletins

The following are some of the links to Canada Revenue Agency (CRA) Interpretation Bulletins that have an impact on tax treatment for artists, charity or non-profit organizations.

110R3 Gifts and Official Donation Receipts
257R Canada Council Grants
75R4 Scholarships, fellowships, bursaries, prizes and research grants
288R2 Gifts of Capital Properties to a Charity and Others
407R4 Dispositions of Cultural Property to Designated Canadian Institutions
504R2 Visual Artists and Writers
525R Performing Artists
297R2 Gifts in Kind to Charity and Others
496R Non-Profit Organizations

GST Information

Please note that these links relate to Federal income tax only and are for your convienience. You can obtain further federal income tax information from your local office of the Canada Revenue Agency.

Residents of Quebec are required to file a seperate provincial income tax return and should consider contacting the local office of the Ministère du Revenu.