Which of the following amounts would NOT be considered to be a charitable donation for purposes of the charitable donations tax credit?
A) A donation to a charitable organization outside of Canada to which the taxpayer's province of residence has also made a donation.
B) A donation to her Majesty in right of Canada.
C) A gift of land to a Canadian municipality that has been certified by the Minister of the Environment to be ecologically sensitive land.
D) A gift to a registered Canadian athletic association.
Correct Answer:
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