Summary Policy

Date
September 3, 2003

Reference Number
CSP - C22

Key Words
Crown (federal, provincial) - Her Majesty

Policy Statement

Under the Income Tax Act, a gift to the federal or a provincial government is a gift to the Crown (i.e., Her Majesty in Right of Canada or a province).

References

• Crown (agent, corporation), CSP - C21.
• Donor, CSP - D17.
• Gift, CSP - G01.
• Her Majesty, CSP - H06.
• Qualified Donee, CSP - Q01.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)(a) and (b), ss. 118.1(1) and 149.1(1).