Glossary

Q

Qualified donee

Organizations that are allowed to issue tax receipts for donations they receive.

They are:

  • registered charities
  • the United Nations and its agencies
  • registered Canadian amateur athletic associations
  • housing corporations in Canada that are created exclusively to provide low-cost housing for the elderly
  • Canadian municipalities
  • some universities outside Canada with Canadians in their student bodies
  • a few foreign charities

For more details, see the website of the Canada Revenue Agency.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z