Summary policy

Date
September 3, 2003

Reference number
CSP-P15

Key words

Prescribed donee

Policy statement

A prescribed donee is a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes.

References

• Guidance CG-010, Qualified donees
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 118.1(6)
• Income Tax Regulations, C.R.C. 1978, c. 945, s. 3504