( Disponible en anglais seulement )
Donors seeking to support earthquake relief efforts in New Zealand can now make direct donations to the Christchurch Earthquake Appeal Trust, located in New Zealand, and receive tax recognition in Canada for such gifts. The Income Tax Act provides that charitable organizations outside Canada to which the federal government has made a gift in the current or immediately preceding year will meet the definition of “qualified donee” under the Act. This allows Canadian donors to receive the same tax recognition in respect of gifts to these organizations as to registered Canadian charities.
The CRA maintains a list of the organizations to which the federal Crown has made gifts. It recently updated the list to include the Christchurch Earthquake Appeal Trust, which received a gift from the federal Crown on March 14, 2011.