Municipalities

The following provides the lists of municipalities and information about their obligations as qualified donees under the Income Tax Act

For more information, go to Enhancing the Regulatory Regime for Qualified Donees.

List

The Canada Revenue Agency (CRA) maintains a list of municipalities that are qualified donees.

To find a municipality, select one of the following provinces or territories:

Issuing official donation receipts

Listed municipalities are qualified donees and can issue official donation receipts for income tax purposes. Before issuing an official donation receipt, the qualified donee must determine whether it has received a gift for the purposes of the Income Tax Act and the eligible amount of the gift . For more information, go to What is a gift? and see Pamphlet P113, Gifts and Income Tax .

The information on an official donation receipt must be legible and shown in a way that cannot be easily altered. Each receipt must include:

  • a statement that it is an official receipt for income tax purposes;
  • the name and address of the qualified donee;
  • a unique serial number;
  • the place or locality where the receipt was issued;
  • the date the gift was received;
  • the date on which the receipt was issued;
  • the full name, including middle initial, and address of the donor;
  • the amount of the gift;
  • the amount of any advantage in respect of the gift;
  • a description of the advantage;
  • the eligible amount of the gift;
  • the signature of an individual authorized by the qualified donee to acknowledge donations; and
  • the name and website address of the CRA.

If an official donation receipt is being issued for a non-cash gift (gift in kind), the receipt must also include the following elements:

  • a brief description of the property transferred to the qualified donee;
  • the name and address of the appraiser (if the property was appraised); and
  • the fair market value of the property at the time the gift was made.

Books and records

To maintain their qualified donee status, municipalities must keep adequate books and records containing:

  • information to allow the CRA to verify revenues for which donors can claim tax credits or deductions;
  • information to allow the CRA to confirm that they meet the requirements for qualified donee status under the Income Tax Act; and
  • a duplicate of each receipt containing prescribed information for each donation received.

Books and records include, but are not limited to:

  • financial statements; and
  • source documents such as cancelled cheques and bank deposit slips.

For more information about maintaining proper books and records, including the types of records that should be kept, retention periods, and electronic records, see  Guide RC4409, Keeping Records .

Sanctions

If a municipality fails to keep books and records supporting the official donation receipts it issues, to provide these to the CRA on request, or is involved in the improper issuance of donation receipts, the CRA may suspend its receipting privileges or revoke it. If a municipality’s qualified donee status is suspended, it cannot issue official donation receipts or receive gifts from registered charities during that period. Revoked municipalities no longer have qualified donee status.

Objections

A qualified donee that objects to a notice can appeal the CRA’s decision by filing a notice of objection within 90 days after the day on which the notice was mailed. The notice of objection must be in writing and provide the reasons for the objection and all the relevant facts.

For more information about this process, go to Objections and appeals.

References

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