I-3 - Taxation Act

Full text
985.35.12. On application made to the Minister in prescribed form, the Minister may register an organization as a cultural or communications organization, if the Minister is of the opinion that the organization meets the following conditions:
(a)  it is recommended by the Minister of Culture and Communications to be registered as such;
(b)  it is a person described in section 996; and
(c)  it is not a registered charity.
An arts organization whose recognition as a recognized arts organization is in force on 29 June 2006, is deemed to be registered as a cultural or communications organization in accordance with the first paragraph.
2006, c. 36, s. 97.