Summary policy

Date
September 3, 2003

Reference number
CSP-C22

Key words

Crown (federal, provincial) - His Majesty

Policy statement

Under the Income Tax Act, a gift to a federal, provincial or territorial government is a gift to the Crown (that is, His Majesty in Right of Canada, a province, or a territory).

References

• Summary policy CSP-C21, Crown (agent, corporation)
• Guidance CG-010, Qualified donees
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)() and (b), ss. 118.1(1) and 149.1(1)