Interim measures

As of January 1, 2014, the CRA ended the interim measures put in place while the application process was being developed, which allowed the CRA to continue to recognize all low-cost housing corporations for the aged as qualified donees. As of that date, only registered low-cost housing corporations for the aged included on the CRA's list have qualified donee status. This means that as of January 1, 2014, only those corporations appearing on the list can issue official donation receipts and receive gifts from registered charities.

However, organizations that applied before January 1, 2014, and that showed that they met the requirements to be a low-cost housing corporation for the aged as of January 1, 2012, were given qualified donee status retroactive to that date.