•QDs outside Canada – only 3 categories
–Prescribed universities - universities outside Canada
with student body that ordinarily includes students from Canada
–The
United Nations and its agencies
–Listed charitable organizations outside Canada to which
Her Majesty in right of Canada has made a gift in past 24 months and
which pursue activities related
to disaster relief or urgent humanitarian aid or in the national interest of Canada
•Does not include the following unless they meet one of 3 categories
–US 501(c)(3) tax exempt organizations
–International NGOs
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