| 5-922476 | |
| 24(1) | Murray Brake |
| 957-2133 |
Attention: 19(1)
October 21, 1992
Dear Sirs:
Re: Crown Agency Status
This is in reply to your letter of September 26, 1991, to our St. John's District Taxation Office requesting confirmation that the Commission could issue official receipts for income tax purposes as a "qualified donee" within the meaning set out in paragraph 149.1(1)(h) of the Income Tax Act.
Provided that the Commission is an agent of the Crown at common law, we will confirm that the Commission is a "qualified donee" within the meaning of the aforementioned provision and as such may issue official receipts for income tax purposes. 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. Where the statutory language is unclear as to whether or not a particular entity is an agent of the Crown, we will accept the opinion of the Attorney General or in the case of a provincial entity, of the Attorney General of the relevant Province that the particular entity is an agent of the Crown at common law. See paragraph 7 of Interpretation Bulletin IT-297R2, copy attached.
We trust our comments are of assistance.
Yours truly,
G. Thornleyfor DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
Yours truly,c. c. Charities Division