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I-3 - Taxation Act
Section 985.16
Disposition versions
985.16. (Repealed).
985.16. Property accumulated by a registered charity in accordance with section 985.15, including any income related to the property, that is not used for the particular purpose provided for in section 985.15 before the expiration of the period specified in that section or at any earlier time at which a decision has been made in such respect by the charity, is deemed to be income of the charity and the eligible amount of a gift for which it issued a receipt referred to in section 712 or 752.0.10.3 in its taxation year in which such period expires or such decision is made.
985.16. Property accumulated by a registered charity as provided in section 985.15, including any income related thereto, that is not used for the purpose provided in the said section 985.15 before the expiration of the period specified therein or at any earlier time at which a decision has been made in such respect by the charity, is deemed to be income of the charity and a gift for which it issued a receipt contemplated in section 712 or 752.0.10.3 in its taxation year in which such period expires or such decision is made, as the case may be.
