Here is a list of qualified donees. One of them is “Her Majesty in right of Canada” ie. the Canadian Federal government. However, it also includes agencies of the Canadian Federal government.
CRA notes that the agencies of the Federal and Provincial governments and the UN do not have to be listed to be qualified donees. “Her Majesty in right of Canada, a province, or a territory, and the United Nations and its agencies are also qualified donees. These qualified donees do not have to be included on a list maintained by the Canada Revenue Agency to be recognized as such.”
It is a factual matter as to whether an organization is an agency of the Federal government and therefore a qualified donee. You may wish to obtain legal advice if you wish to make gifts to a group and are not sure if it is a qualified donee.
As of March 2020 here is a list of groups that the Federal Government identifies as “departments and agencies”:
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