Canadian municipalities can issue official donation receipts similar to registered charities.  Sometimes it is not clear whether a group is considered to be a municipality.  In the past you would have to call CRA or write to them to verify whether a township, town, county, etc. was a municipality.  As a result of changes in the 2011 Federal Budget, CRA was allowed to release a list of municipalities.  The list is prepared by province.  Currently the municipalities are all listed as of 2012-01-01.  If a municipality is involved with inappropriate conduct like issuing incorrect receipts they can be suspended or delisted.  Municipalities need to be careful about how they issue receipts.

Here is a list of municipalities:
http://www.cra-arc.gc.ca/chrts-gvng/qlfd-dns/mncplts-eng.html