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The Charter of the French language and its regulations govern the consultation of English-language content.

Qualified donee

At a given time, where the donor is a registered charity, a qualified donee may be:

  • one of the following entities whose registration as a qualified donee has not been revoked by the Canada Revenue Agency:
    • a tax-exempt housing corporation resident in Canada that is constituted exclusively for the purpose of providing low-cost housing to senior citizens,
    • a municipality in Canada,
    • a municipal or public body performing a function of government in Canada,
    • a foreign university whose student body ordinarily includes Canadians,
    • a foreign charitable organization to which the Government of Canada made a gift;
  • another registered charity;
  • a registered Canadian amateur athletic association;
  • a registered Québec amateur athletic association;
  • a registered journalism organization;
  • a recognized political education organization;
  • a registered museum;
  • a registered cultural or communications organization;
  • the Organisation internationale de la Francophonie or any of its subsidiary bodies;
  • the United Nations or one of its agencies;
  • a foreign charitable organization to which the Québec government made a gift during the 36-month period beginning 24 months before the given time;
  • the Government of Canada, the Québec government or another provincial government

 Where the donor is a registered cultural or communications organization, a qualified donee may be:

  • a public authority or institution designated under the Cultural Property Export and Import Act ;
  • a certified archival centre; 
  • a registered museum;
  • a registered national arts service organization whose registration has not been revoked by the Canada Revenue Agency;
  • another registered cultural or communications organization constituted for purposes similar to those of the donor;
  • a municipality in Canada whose registration as a qualified donee has not been revoked by the Canada Revenue Agency;
  • a municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the Canada Revenue Agency;
  • the Government of Canada, the Québec government or another provincial government.

Where the donor is a registered museum, a qualified donee may be:

  • a public authority or institution designated under the Cultural Property Export and Import Act;
  • a certified archival centre; 
  • a registered national arts service organization whose registration has not been revoked by the Canada Revenue Agency;
  • a registered cultural or communications organization;
  • another registered museum constituted for purposes similar to those of the donor;
  • a municipality in Canada whose registration as a qualified donee has not been revoked by the Canada Revenue Agency;
  • a municipal or public body performing a function of government in Canada whose registration as a qualified donee has not been revoked by the Canada Revenue Agency;
  • the Government of Canada, the Québec government or another provincial government.

Where the donor is a recognized political education organization, a qualified donee may be another recognized political education organization constituted for purposes similar to those for which the donor was constituted.

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