List of municipal or public bodies performing a function of government in Canada has now increased to 555 entities

The list of municipal or public bodies performing a function of government in Canada registered as qualified donees has now increased to 555 entities. These groups, which are largely Indigenous bands but also other organizations, can issue official donation receipts under the Income Tax Act (Canada), and are eligible to receive gifts from Canadian registered charities.

For Indigenous bands, it is very easy to register with CRA. We encourage Indigenous bands that are not registered to consider registering. For other groups it is more complicated.  Some of the other groups that are not Indigenous bands include school board, boards of health, improvement districts, regional park authorities, etc. In most cases, it is better to be a municipal or public body performing a function of government in Canada rather than a registered charity as registered charities have far more compliance obligations.

As you can see, many groups could qualify if they are “performing a function of government” as CRA describes here:

Accordingly, performing a function of government may be demonstrated by the following:

• Laws and Taxation
  • Enacting and enforcing laws, bylaws or rules which all citizens (or, in the case of an Indian band or other Aboriginal government, all of the band’s or other Aboriginal group’s citizens or members) must follow.
  • Imposing and collecting taxes.
• In the case of an Indian band or other Aboriginal government:
  • Negotiating and implementing a treaty or self-government agreement with the Crown (e.g., a federal, provincial or territorial government), and continued administration of the agreement.
  • An Indian band has passed bylaws under both sections 81 and 83 of the Indian Act.
  • An Indian band has passed bylaws under both section 81 of the Indian Act and subsection 5(1) of the First Nations Fiscal and Statistical Management Act.

• Being responsible for and providing provincial-type services or a range of municipal-type government services as follows:

  • Provincial-type services

    • Education
    • Health care
    • Protection of the environment
    • Natural resources
    • Designation of park land and other special use property

  • Municipal-type services

    • Sewage removal
    • Waste disposal
    • Water treatment and delivery
    • Building of infrastructure
    • Maintenance of infrastructure (such as sewers, public buildings and maintaining and clearing of roads)
    • Public transit
    • Fire protection services
    • Police services
    • Paramedic/ambulance services
    • Recreational services
    • Social services
    • Library services

Note that any one of these activities or services may not be sufficient for the entity to be considered a municipal or public body performing a function of government; it depends on the scope of the service or activity.

Accordingly, performing a function of government may be demonstrated by the following:

• Laws and Taxation
  • Enacting and enforcing laws, bylaws or rules which all citizens (or, in the case of an Indian band or other Aboriginal government, all of the band’s or other Aboriginal group’s citizens or members) must follow.
  • Imposing and collecting taxes.
• In the case of an Indian band or other Aboriginal government:
  • Negotiating and implementing a treaty or self-government agreement with the Crown (e.g., a federal, provincial or territorial government), and continued administration of the agreement.
  • An Indian band has passed bylaws under both sections 81 and 83 of the Indian Act.
  • An Indian band has passed bylaws under both section 81 of the Indian Act and subsection 5(1) of the First Nations Fiscal and Statistical Management Act.

• Being responsible for and providing provincial-type services or a range of municipal-type government services as follows:

  • Provincial-type services

    • Education
    • Health care
    • Protection of the environment
    • Natural resources
    • Designation of park land and other special use property

  • Municipal-type services

    • Sewage removal
    • Waste disposal
    • Water treatment and delivery
    • Building of infrastructure
    • Maintenance of infrastructure (such as sewers, public buildings and maintaining and clearing of roads)
    • Public transit
    • Fire protection services
    • Police services
    • Paramedic/ambulance services
    • Recreational services
    • Social services
    • Library services

Note that any one of these activities or services may not be sufficient for the entity to be considered a municipal or public body performing a function of government; it depends on the scope of the service or activity.

Here is information from CRA on applying for such status.

Here is the searchable and updated list of CRA’s website. Here is the full list from CRA as of January 4, 2023: