23 June 2009 External T.I. 2009-0322551E5 F - Commission scolaire, Organisme public -- summary under Subparagraph (a)(iii)

CRA stated:

[A] school board governed by the Education Act could be a public body performing a function of government in Canada and would then be an entity described in paragraph 118.1(1)(d.1) of the definition of "total charitable gifts" if that paragraph were adopted as proposed by subsection 107(3) of Bill C-10.