A charity receiving donations of medicines as part of the Donations of Medicines Eligibility Program must be a Canadian registered charity. In addition, the organization must demonstrate, to the satisfaction of the Minister of International Cooperation, that it meets the conditions stipulated in the Income Tax Regulations. These conditions include: the registered charity must act in a manner consistent with the WHO Guidelines (PDF, 72 KB, 24 pages); the charity must have sufficient expertise in delivering medicines for use in its charitable activities in the developing world; the charity must carry on an international development assistance program or an international humanitarian assistance program, or both, in accordance with recognized best practices.
There are two eligibility streams. Charities may apply for eligibility under either or both streams.
Stream 1 is intended for charities that carry on an international development assistance program and deliver medicines as part of that program. A charity found eligible under Stream 1 must declare that it will not use medicines as part of an international humanitarian assistance program unless that charity has been found eligible under Stream 2.
Stream 2 is intended for charities that carry on an international humanitarian assistance program and deliver medicines as a part of that program. A charity found eligible under Stream 2 must declare that it will not use medicines as part of an international development assistance program unless that charity has also been found eligible under Stream 1.
Information on how to apply under Stream 1 or Stream 2 is available on the Application Submission page. Please note that a charity may apply under both streams if that charity carries on, and delivers medicines as part of, both an international development assistance program and an international humanitarian assistance program.
Please note that Canadian charities wishing to deliver donated medicines to developing countries are not required to participate in this program. However, a corporation making a donation of medicines can only receive the additional tax deduction by donating medicines to Canadian registered charities that have been determined to be eligible by the Minister of International Cooperation.
Applications may be submitted at any time. Please expect a minimum wait of eight (8) weeks between receipt of your application and a response from CIDA regarding eligibility.
The organization will remain eligible for a period of time determined by the Minister of International Cooperation. The Minister may initially grant eligibility for a short period of time as CIDA assesses this new program. Organizations submitting their first applications should expect to reapply within 1-2 years to retain eligibility.
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