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.


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.

To do so, they must determine whether they have received a gift for the purposes of the 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.

Official donation receipts must be legible and cannot be readily 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;
  • its unique serial number;
  • the place or locality where the receipt was issued;
  • the day or year the donation was received;
  • the day on which the receipt was issued if it differs from the day of donation;
  • the full name, including middle initial, and address of the donor;
  • 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 non-cash gifts (gifts in kind), it must include these additional elements:

  • the day on which the donation was received (if not already included);
  • 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.


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.


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.