REVENU CANADA TAXATION MEMORANDUM
DATE MAY 11 1988
TO/A Registration Directorate G.J. Murray, Director Charities Division
Ms. L.A. Rondeau
FROM/De Specialty Rulings Directorate
G. Thornley
947-2101SUBJECT: XXXX
This is in reply to your memorandum of March 25, 1988 and further to our telephone conversation of April 29, 1988 concerning whether the above noted commission would qualify as an agent of the Crown.
In order for a particular entity to be considered an agent of the Crown in right of Canada or 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. Where the latter alternative is a possibility Legal Services has recently suggested that questions of this nature be referred by the particular institute, agency, commission, etc to the Attorney General of the respective province for an opinion.
By way of interest, a similar determination was requested in July or August of 1987 by another entity in the Province of Alberta and when the Attorney General of Alberta reviewed the matter, we were indirectly informed that he was not convinced that the particular entity was agent of the Crown in right of the Province. Thus, we were unable to give a favorable ruling as requested.
We trust our comments will be helpful.
Your truly,
for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch