The CRA will be preparing a list of “Municipal and public bodies performing a function of government in Canada”.  These “Municipal and public bodies performing a function of government in Canada” are qualified donees and can issue official donation receipts for gifts to them.  CRA has noted on their website:  “As a result of Budget 2011, municipal and public bodies performing a function of government in Canada must apply to be added to a list maintained by the CRA to become or continue to be qualified donees.  We are currently developing the process by which these bodies must apply. Meanwhile, municipal and public bodies performing a function of government continue to be qualified donees until the application process is finalized. At that time, these bodies will have to apply to maintain this status.”  As new information becomes available we will post it on our website.

For information on the list of Municipal and public bodies performing a function of government in Canada see:
http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/mncplpblcbds-eng.html

For more information on how the recent 2011 Canadian Federal Budget affects Municipal or Public Bodies Performing a Function of Government in Canada see:

http://www.cra-arc.gc.ca/gncy/bdgt/2011/qa20-eng.html#_Toc288650956
“4. What types of organizations would be considered Municipal or Public Bodies Performing a Function of Government in Canada?

Examples of the types of organizations that could meet this definition include certain provincial corporations, First Nations and Aboriginal self governments, school boards and public transit authorities.”