| 19(1) | File No. 5-8479 |
| G. Thornley | |
| (613) 957-2101 |
September 11, 1989
Dear Sirs:
Re: Agent of the Crown
This is in reply to your letter of July 31, 1989, in which you ask if the 19(1) would qualify as an agent of the Crown for purposes of issuing tax deductible receipts pursuant to former paragraph 110(1)(b) of the Act (now "total gifts" in subsection 118.1(1)).
24(1)
"The Commission is an Agent of the Crown in right of Alberta and may exercise its powers only as an Agent of the Crown.
An action, suit or other legal proceeding in respect of any right or obligation acquired or incurred by the Commission on behalf of the Crown in right of Alberta, whether in its name or in the name of the Crown, may be brought or taken by or against the Commission in the name of the Commission in any Court that would have jurisdiction if the Commission were not an agent of the Crown".
Our Comments
As stated in paragraph 4 of Interpretation Bulletin IT-297R (a copy of which is enclosed),
"Gifts to Her Majesty in right of Canada and Her Majesty in right of the provinces include gifts to an agent of the Crown. Whether a particular entity is an agent of the Crown in right of Canada or a province depends on whether the law creating the entity (a corporation, commission, gallery, etc.) expressly makes it an agent of the Crown or the entity is an agent of the Crown at common law.
We are reasonably certain that the addition of the above noted paragraphs to the Act setting up the 19(1) will be sufficient to meet the first condition of paragraph 4 of IT-497R set out above. However, for greater certainty, we suggest you submit your proposal to the Attorney General of Alberta for his opinion with a request that a copy of his reply be sent to this Department.
We note in closing that these comments represent our opinion only, and as indicated in paragraph 24 of Information Circular 70-6R our opinion is not a ruling and accordingly, it is not binding on Revenue Canada, Taxation.
Yours truly,
for DirectorSmall Business and General DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch