Posted under News | What's New from the Charities Directorate of CRA | Canadian Charity Law
Here is a CRA letter from its Income Tax Rulings Directorate to the Charities Directorate on “municipal or public body performing a function of government” and the information and documents the Charities Directorate should request as part of an application process. The 2011 Federal Budget, CRA was allowed to publish a list of entities that are “municipal or public body performing a function of government”. They are qualified donees and can issue receipts. In this letter they discuss what is “municipal” and what is “public” and what is a “function of government”.