www.carters.ca
www.charitylaw.ca
a)Making Gifts to Qualified Donees (QDs)
Qualified
donee is defined in the ITA
QDs in
Canada
Registered
Canadian charities
Registered
Canadian amateur athletic associations
Registered
Canadian national arts service organizations
Housing corporations resident in
Canada constituted exclusively to provide low-cost housing for
the aged
Listed Canadian
municipalities
Listed municipal or public
bodies performing a function of government in Canada
Her Majesty in right of Canada or
a province
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