11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ -- summary under Subsection 110.1(2)

A local municipality incorporated under the Quebec Act respecting municipal territorial organization is a municipality in Canada and may issue receipts for gifts it receives. With the exception of the registration number required for charities, paras. 16 et seq. of IT-110R3 were applicable.

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