Can First Nations communities apply?
We welcome applications from First Nations communities if they are considered “qualified donees” under the Income Tax Act. To qualify, the First Nation must be considered a public body performing a function of government. In other words, Canada Revenue Agency has said that if your band has (i) passed by-laws under sections 81 and 83 of the Indian Act; or (ii) has reached an “advanced stage of development” as was formerly recognized by section 83 of the Indian Act, you can apply. If you don’t fall under either of these categories, you may still be able to apply if your band “performs functions and provides services in a manner generally exhibited by a government.” For more information have a look at http://sites.google.com/site/cagcircle/ If there is any question about your status as a qualified donee, please fill out this form and send it to us.
