His Majesty in right of Canada, a province, or a territory, the United Nations and its agencies, and their qualified donee status
His Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies are qualified donees. These qualified donees do not have to be included on a list maintained by the Canada Revenue Agency to be recognized as such nor do they have an application process.
Related links
References
- Income Tax Act: definitions, 149.1(1); Interpretation Act 35(1)