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I-3, r. 1 - Regulation respecting the Taxation Act
Section 752.0.10.3r1
Disposition versions
752.0.10.3R1. In this section and in sections 752.0.10.3R2 to 752.0.10.3.1R1,
“donee” means a person or an entity to which an individual has made a gift, and that is referred to in section 752.0.10.12R1, in the definition of “total cultural gifts” or “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of the Act, in paragraph b of the definition of “total gifts of qualified property” in the first paragraph of that section 752.0.10.1 or in any of paragraphs a, h, i and k of the definition of “qualified donee” in section 999.2 of the Act;
“employees charity trust” means a registered charity that is constituted for the purpose of remitting to other registered charities the donations collected by an employer from employees;
“organization” has the meaning assigned by section 712R1;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c.1, (5th Suppl.) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to j of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 752.0.10.3 of the Act;
“receipt form” has the meaning assigned by section 712R1;
“registration number” has the meaning assigned by section 712R1;
“work of art” means a work of art referred to in section 752.0.10.11.1 of the Act.
752.0.10.3R1. In this section and in sections 752.0.10.3R2 to 752.0.10.3.1R1,
“donee” means a person or an entity to which an individual has made a gift, and that is referred to in section 752.0.10.12R1, in the definition of “total cultural gifts” or “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of the Act, in paragraph b of the definition of “total gifts of qualified property” in the first paragraph of that section 752.0.10.1 or in any of paragraphs a and h to j of the definition of “qualified donee” in section 999.2 of the Act;
“employees charity trust” means a registered charity that is constituted for the purpose of remitting to other registered charities the donations collected by an employer from employees;
“organization” has the meaning assigned by section 712R1;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c.1, (5th Suppl.) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to j of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 752.0.10.3 of the Act;
“receipt form” has the meaning assigned by section 712R1;
“registration number” has the meaning assigned by section 712R1;
“work of art” means a work of art referred to in section 752.0.10.11.1 of the Act.
752.0.10.3R1. In this section and in sections 752.0.10.3R2 to 752.0.10.3.1R1,
“donee” means a person or an entity to which an individual has made a gift, and that is referred to in section 752.0.10.12R1, in the definition of “total cultural gifts” or “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of the Act, in paragraph b of the definition of “total gifts of qualified property” in the first paragraph of that section 752.0.10.1 or in any of paragraphs a and h to j of the definition of “qualified donee” in section 999.2 of the Act;
“employees charity trust” means a registered charity that is constituted for the purpose of remitting to other registered charities the donations collected by an employer from employees;
“organization” has the meaning assigned by section 712R1;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c.1, (5th Suppl.) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to i of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 752.0.10.3 of the Act;
“receipt form” has the meaning assigned by section 712R1;
“registration number” has the meaning assigned by section 712R1;
“work of art” means a work of art referred to in section 752.0.10.11.1 of the Act.
752.0.10.3R1. In this section and in sections 752.0.10.3R2 to 752.0.10.3.1R1,
“donee” means a person or an entity to which an individual has made a gift, and that is referred to in section 752.0.10.12R1, in the definition of “total Crown gifts”, “total cultural gifts” or “total musical instrument gifts” in the first paragraph of section 752.0.10.1 of the Act, in paragraph b of the definition of “total gifts of qualified property” in the first paragraph of that section 752.0.10.1 or in any of paragraphs d to h of the definition of “total charitable gifts” in the first paragraph of that section 752.0.10.1;
“employees charity trust” means a registered charity that is constituted for the purpose of remitting to other registered charities the donations collected by an employer from employees;
“organization” has the meaning assigned by section 712R1;
“particular person” means a person or entity referred to in any of paragraphs c.1, c.3, d and e.1 to h of the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1 of the Act, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“receipt” means a receipt referred to in section 752.0.10.3 of the Act;
“receipt form” has the meaning assigned by section 712R1;
“registration number” has the meaning assigned by section 712R1;
“work of art” means a work of art referred to in section 752.0.10.11.1 of the Act.
