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I-3 - Taxation Act

Section 985.2.1
Disposition versions

Full text
985.2.1. For the purposes of paragraph b of sections 985.6 and 985.7, subparagraph b of the first paragraph of section 985.8 and section 985.21, a designated gift is deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236; 2011, c. 34, s. 47; 2021, c. 18, s. 79.
985.2.1. For the purposes of paragraph b of sections 985.6 to 985.8 and section 985.21, the following are deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:
(a)  a designated gift; and
(b)  an expenditure on political activities made by a charitable organization or a charitable foundation.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236; 2011, c. 34, s. 47.
985.2.1. For the purposes of paragraph b of sections 985.6 to 985.8 and section 985.21, the following are deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:
(a)  a specified gift; and
(b)  an expenditure on political activities made by a charitable organization or a charitable foundation.
1986, c. 15, s. 156; 1987, c. 67, s. 177; 1995, c. 49, s. 236.
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