15 December 2020 External T.I. 2020-0855601E5 - CEWS - Extraordinary item - charitable campaign -- summary under Subparagraph (a)(ii)

Regarding whether funding received by a registered charity from a municipal government and its inclusion in “qualifying revenue” (absent an election under (a)(ii) of the definition), CRA stated:

“[F]unding received from government sources” includes amounts from federal, provincial/territorial and municipal governments.

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Income Tax Act - s. 125.7(1) - Qualifying Revenue - (a)(ii)
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