I-3 - Taxation Act

Section 985.1 Disposition versions

2023-03-15

985.1. In this chapter,

(0.a)  “charitable activities” includes public policy dialogue and development activities carried on in furtherance of a charitable purpose;

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  (paragraph repealed);

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(b.1.1)  “listed terrorist entity”, at a particular time, means a person, partnership, group or fund, or an organization or association not endowed with juridical personality, that is at the particular time a listed entity within the meaning of subsection 1 of section 83.01 of the Criminal Code (R.S.C. 1985, c. C-46);

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(c.1)  “charitable purposes” includes making qualifying disbursements;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, if no part of the income of such corporation or trust is payable to, or is otherwise available for the personal benefit of, any proprietor, member, shareholder, trustee or settlor of the corporation or trust;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(f.1)  “relevant criminal offence” means a criminal offence under an Act of Canada, or an offence that would be a criminal offence if it were committed in Canada, and that

i.  relates to financial dishonesty, including tax evasion, theft and fraud, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(f.2)  “relevant offence” means an offence, other than a relevant criminal offence, under an Act of Québec, of another province or of Canada, or an offence that would be such an offence if it were committed in Canada, or that

i.  relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation or securities legislation, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(g)  “charitable organization” means an organization described in section 985.1.2;

(g.1)  “grantee organization” includes a person, club, society, association, organization or prescribed entity, but does not include a qualified donee;

(h)  “ineligible individual”, at a particular time, means an individual who has been

i.  convicted of a relevant criminal offence unless it is a conviction for which either a pardon has been granted and has neither been revoked nor ceased to have effect, or a record suspension has been ordered under the Criminal Records Act (R.S.C. 1985, c. C-47) or a pardon has been granted or issued under that Act and that record suspension or pardon has neither been revoked nor ceased to have effect,

ii.  convicted of a relevant offence in the five-year period preceding the particular time,

iii.  a director, trustee, officer or like official of a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and for which its registration was revoked in the five-year period preceding the particular time,

iv.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act and for which its registration was revoked in the five-year period preceding the particular time,

v.  a promoter in respect of a tax shelter that involved a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the registration of which was revoked under this Act or the Income Tax Act in the five-year period preceding the particular time for reasons that included or were related to participation in the tax shelter,

vi.  a listed terrorist entity or a member of such an entity,

vii.  a director, trustee, officer or like official of a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity, or

viii.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity;

(i)  “promoter” has the meaning assigned by section 1079.1;

(j)  “qualifying disbursement” means a disbursement made by a charity, by way of a gift or by otherwise making resources available, to a qualified donee, subject to section 985.2.0.1, or to a grantee organization, if, in the latter case,

i.  the disbursement is in furtherance of a charitable purpose, determined without reference to paragraph c.1, of the charity,

ii.  the charity ensures that the disbursement is exclusively applied to charitable activities in furtherance of a charitable purpose of the charity, and

iii.  the charity maintains documentation sufficient to demonstrate

(1)  the purpose for which the disbursement is made, and

(2)  that the disbursement is exclusively applied by the grantee organization to charitable activities in furtherance of a charitable purpose of the charity.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45; 2012, c. 8, s. 160; 2013, c. 10, s. 81; 2021, c. 18, s. 76; 2021, c. 36, s. 95; 2023, c. 2, s. 24.

2021-12-10

985.1. In this chapter,

(0.a)  “charitable activities” includes public policy dialogue and development activities carried on in furtherance of a charitable purpose;

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  (paragraph repealed);

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(b.1.1)  “listed terrorist entity”, at a particular time, means a person, partnership, group or fund, or an organization or association not endowed with juridical personality, that is at the particular time a listed entity within the meaning of subsection 1 of section 83.01 of the Criminal Code (R.S.C. 1985, c. C-46);

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(c.1)  “charitable purposes” includes the disbursement of funds to a qualified donee;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, if no part of the income of such corporation or trust is payable to, or is otherwise available for the personal benefit of, any proprietor, member, shareholder, trustee or settlor of the corporation or trust;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(f.1)  “relevant criminal offence” means a criminal offence under an Act of Canada, or an offence that would be a criminal offence if it were committed in Canada, and that

i.  relates to financial dishonesty, including tax evasion, theft and fraud, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(f.2)  “relevant offence” means an offence, other than a relevant criminal offence, under an Act of Québec, of another province or of Canada, or an offence that would be such an offence if it were committed in Canada, or that

i.  relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation or securities legislation, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(g)  “charitable organization” means an organization described in section 985.1.2;

(h)  “ineligible individual”, at a particular time, means an individual who has been

i.  convicted of a relevant criminal offence unless it is a conviction for which either a pardon has been granted and has neither been revoked nor ceased to have effect, or a record suspension has been ordered under the Criminal Records Act (R.S.C. 1985, c. C-47) or a pardon has been granted or issued under that Act and that record suspension or pardon has neither been revoked nor ceased to have effect,

ii.  convicted of a relevant offence in the five-year period preceding the particular time,

iii.  a director, trustee, officer or like official of a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and for which its registration was revoked in the five-year period preceding the particular time,

iv.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act and for which its registration was revoked in the five-year period preceding the particular time,

v.  a promoter in respect of a tax shelter that involved a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the registration of which was revoked under this Act or the Income Tax Act in the five-year period preceding the particular time for reasons that included or were related to participation in the tax shelter,

vi.  a listed terrorist entity or a member of such an entity,

vii.  a director, trustee, officer or like official of a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity, or

viii.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity;

(i)  “promoter” has the meaning assigned by section 1079.1.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45; 2012, c. 8, s. 160; 2013, c. 10, s. 81; 2021, c. 18, s. 76; 2021, c. 36, s. 95.

2021-06-04

985.1. In this chapter,

(0.a)  “charitable activities” includes public policy dialogue and development activities carried on in furtherance of a charitable purpose;

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  (paragraph repealed);

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(c.1)  “charitable purposes” includes the disbursement of funds to a qualified donee;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, if no part of the income of such corporation or trust is payable to, or is otherwise available for the personal benefit of, any proprietor, member, shareholder, trustee or settlor of the corporation or trust;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(f.1)  “relevant criminal offence” means a criminal offence under an Act of Canada, or an offence that would be a criminal offence if it were committed in Canada, and that

i.  relates to financial dishonesty, including tax evasion, theft and fraud, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(f.2)  “relevant offence” means an offence, other than a relevant criminal offence, under an Act of Québec, of another province or of Canada, or an offence that would be such an offence if it were committed in Canada, or that

i.  relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation or securities legislation, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(g)  “charitable organization” means an organization described in section 985.1.2;

(h)  “ineligible individual”, at a particular time, means an individual who has been

i.  convicted of a relevant criminal offence unless it is a conviction for which either a pardon has been granted and has neither been revoked nor ceased to have effect, or a record suspension has been ordered under the Criminal Records Act (R.S.C. 1985, c. C-47) or a pardon has been granted or issued under that Act and that record suspension or pardon has neither been revoked nor ceased to have effect,

ii.  convicted of a relevant offence in the five-year period preceding the particular time,

iii.  a director, trustee, officer or like official of a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and for which its registration was revoked in the five-year period preceding the particular time,

iv.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act and for which its registration was revoked in the five-year period preceding the particular time, or

v.  a promoter in respect of a tax shelter that involved a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the registration of which was revoked under this Act or the Income Tax Act in the five-year period preceding the particular time for reasons that included or were related to participation in the tax shelter;

(i)  “promoter” has the meaning assigned by section 1079.1.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45; 2012, c. 8, s. 160; 2013, c. 10, s. 81; 2021, c. 18, s. 76.

2013-06-05

985.1. In this chapter,

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  (paragraph repealed);

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, including the payment of funds to a qualified donee, except insofar as such payment is a gift the making of which is a political activity, if no part of the income of such corporation or trust is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor of the corporation or trust;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(f.1)  “relevant criminal offence” means a criminal offence under an Act of Canada, or an offence that would be a criminal offence if it were committed in Canada, and that

i.  relates to financial dishonesty, including tax evasion, theft and fraud, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(f.2)  “relevant offence” means an offence, other than a relevant criminal offence, under an Act of Québec, of another province or of Canada, or an offence that would be such an offence if it were committed in Canada, or that

i.  relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation or securities legislation, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(g)  “charitable organization” means an organization described in section 985.1.2;

(h)  “ineligible individual”, at a particular time, means an individual who has been

i.  convicted of a relevant criminal offence unless it is a conviction for which either a pardon has been granted and has neither been revoked nor ceased to have effect, or a record suspension has been ordered under the Criminal Records Act (R.S.C. 1985, c. C-47) or a pardon has been granted or issued under that Act and that record suspension or pardon has neither been revoked nor ceased to have effect,

ii.  convicted of a relevant offence in the five-year period preceding the particular time,

iii.  a director, trustee, officer or like official of a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and for which its registration was revoked in the five-year period preceding the particular time,

iv.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act and for which its registration was revoked in the five-year period preceding the particular time, or

v.  a promoter in respect of a tax shelter that involved a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the registration of which was revoked under this Act or the Income Tax Act in the five-year period preceding the particular time for reasons that included or were related to participation in the tax shelter;

(i)  “promoter” has the meaning assigned by section 1079.1.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45; 2012, c. 8, s. 160; 2013, c. 10, s. 81.

2012-05-09

985.1. In this chapter,

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  (paragraph repealed);

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, including the payment of funds to a qualified donee, if no part of the income of such corporation or trust is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(f.1)  “relevant criminal offence” means a criminal offence under an Act of Canada, or an offence that would be a criminal offence if it were committed in Canada, and that

i.  relates to financial dishonesty, including tax evasion, theft and fraud, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(f.2)  “relevant offence” means an offence, other than a relevant criminal offence, under an Act of Québec, of another province or of Canada, or an offence that would be such an offence if it were committed in Canada, or that

i.  relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation or securities legislation, or

ii.  in respect of a charity, a Canadian amateur athletic association, within the meaning of section 985.23.2, or a Québec amateur athletic association, within the meaning of section 985.23.3, is relevant to the operation of the charity or association;

(g)  “charitable organization” means an organization described in section 985.1.2;

(h)  “ineligible individual”, at a particular time, means an individual who has been

i.  convicted of a relevant criminal offence unless it is a conviction for which either a pardon has been granted and has neither been revoked nor ceased to have effect, or a record suspension has been ordered under the Criminal Records Act (R.S.C. 1985, c. C-47) or a pardon has been granted or issued under that Act and that record suspension or pardon has neither been revoked nor ceased to have effect,

ii.  convicted of a relevant offence in the five-year period preceding the particular time,

iii.  a director, trustee, officer or like official of a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and for which its registration was revoked in the five-year period preceding the particular time,

iv.  an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act or the Income Tax Act and for which its registration was revoked in the five-year period preceding the particular time, or

v.  a promoter in respect of a tax shelter that involved a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the registration of which was revoked under this Act or the Income Tax Act in the five-year period preceding the particular time for reasons that included or were related to participation in the tax shelter;

(i)  “promoter” has the meaning assigned by section 1079.1.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45; 2012, c. 8, s. 160.

2011-12-09

985.1. In this chapter,

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  (paragraph repealed);

(a.0.2)  (paragraph repealed);

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  (paragraph repealed);

(b)  “qualified donee” means a donee referred to in any of paragraphs a to c of section 710 and in any of the definitions of “total Crown gifts”, “total gifts of qualified property” and “total charitable gifts” in the first paragraph of section 752.0.10.1;

(b.1)  “designated gift” means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by the particular registered charity in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, including the payment of funds to a qualified donee, if no part of the income of such corporation or trust is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(g)  “charitable organization” means an organization described in section 985.1.2.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177; 2011, c. 34, s. 45.

2009-06-04

985.1. In this chapter,

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  “enduring property” of a registered charity has the meaning assigned by section 985.1.0.1;

(a.0.2)  “capital gains pool” of a registered charity for a taxation year has the meaning assigned by section 985.1.0.2;

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  “specified gift” means that portion of a gift, made in a taxation year by a registered charity, that is designated as a specified gift in the return that it is required to file with the Minister for the year in accordance with the first paragraph of section 985.22;

(b)  “qualified donee” means a donee referred to in any of paragraphs a to c of section 710 and in any of the definitions of “total Crown gifts”, “total gifts of qualified property” and “total charitable gifts” in the first paragraph of section 752.0.10.1;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, including the payment of funds to a qualified donee, if no part of the income of such corporation or trust is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(g)  “charitable organization” means an organization described in section 985.1.2.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215; 2009, c. 15, s. 177.

2006-03-01

985.1. In this chapter,

(a)  “taxation year” means, in the case of a registered charity, a fiscal period;

(a.0.1)  “enduring property” of a registered charity has the meaning assigned by section 985.1.0.1;

(a.0.2)  “capital gains pool” of a registered charity for a taxation year has the meaning assigned by section 985.1.0.2;

(a.1)  “disbursement quota” for a taxation year of a registered charity means the amount determined for the year in respect of the charity under sections 985.9 to 985.9.4;

(a.2)  “specified gift” means that portion of a gift, made in a taxation year by a registered charity, that is designated as a specified gift in the return that it is required to transmit to the Minister for the year in accordance with section 985.22;

(b)  “qualified donee” means a donee referred to in any of paragraphs a to c of section 710 and in any of the definitions of “total Crown gifts”, “total gifts of qualified property” and “total charitable gifts” in the first paragraph of section 752.0.10.1;

(c)  “related business” in relation to a charity includes a business that is unrelated to the purposes of the charity if substantially all of the persons employed by the charity in the carrying on of that business are not remunerated for such employment;

(d)  “charitable foundation” means a corporation or trust, other than a charitable organization, constituted and operated exclusively for charitable purposes, including the payment of funds to a qualified donee, if no part of the income of such corporation or trust is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof;

(e)  “private foundation” means a charitable foundation that is not a public foundation;

(f)  “public foundation” means a charitable foundation described in section 985.1.1;

(g)  “charitable organization” means an organization described in section 985.1.2.

1978, c. 26, s. 192; 1986, c. 15, s. 154; 1993, c. 64, s. 122; 1995, c. 1, s. 107; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 1999, c. 83, s. 158; 2005, c. 38, s. 215.