17 January 1990 Income Tax Severed Letter AC59153 - Donations to the Crown

19(1)                                           A.W. Larochelle
                                                (613) 957-2140

Dear Sirs:

Re: Donations to the 24(1)

This is in reply to your letter of September 15, 1989, addressed to Mr. G. Murray of our Charities Division. Your enquiry concerns the question of whether the above 24(1) could qualify as an agent of the Crown under subsection 118.1(1) of the Act for purposes of issuing tax deductible receipts.

In our telephone conversation of December 11, 1989, we advised that in order to issue receipts under the above subsection, the 24(1) would have to be an agent of the Crown in right of the Province of Ontario. In order for a particular entity to be considered an agent of the Crown in right of a province, the law creating the entity must expressly make it an agent of the Crown, or it must be an agent of the Crown at common law (see IT-297R ). Where the latter is the case we suggest, as we did over the telephone, that you submit your question to the Attorney General of Ontario for his view.

24(1)

In reply to your verbal question regarding the contents of the information to be shown in the receipts issued by the above entity, we have been informed by G. Murray, Director Charities Division that the information should follow that set out in regulation 3501.

We were also advised that there is no need for the entity to obtain a registration number from Charities Division. If further information is required in respect to this matter please contact Mr. Murray directly.

We trust that the foregoing will be of assistance.

Yours truly,

for Director Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch