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I-3 - Taxation Act

Section 985.36
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985.36. In this chapter,
“disbursement quota” of a recognized political education organization for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the recognized political education organization were a charity registered as a charitable organization;
“qualified donee” means a donee that is a recognized political education organization constituted for purposes similar to those for which the recognized political education organization making the gift was constituted;
“recognized political education organization” means a non-profit organization recognized by the Minister, on the recommendation of the Minister Responsible for Democratic Institutions and Electoral Reform, as having the mission to promote Québec sovereignty or Canadian unity through educational means and whose recognition is in force, other than a registered charity or a political party or an authority of such a party;
“taxation year” means, in the case of a recognized political education organization, a fiscal period.
The recognition granted by the Minister to an organization for the purposes of the definition of “recognized political education organization” in the first paragraph takes effect from the latest of
(a)  19 December 2002;
(b)  1 January of the year in which the recognition is granted; and
(c)  the date on which the organization was constituted.
2004, c. 21, s. 243; 2005, c. 38, s. 229; 2006, c. 36, s. 98; I.N. 2020-12-10; 2021, c. 18, s. 85.
985.36. In this chapter,
“disbursement quota” of a recognized political education organization for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the recognized political education organization were a charity registered as a charitable organization;
“qualified donee” means a donee that is a recognized political education organization constituted for purposes similar to those for which the recognized political education organization making the gift was constituted;
“recognized political education organization” means a non-profit organization recognized by the Minister, on the recommendation of the Minister responsible for Democratic Institutions, Electoral Reform and Access to Information, as having the mission to promote Québec sovereignty or Canadian unity through educational means and whose recognition is in force, other than a registered charity or a political party or an authority of such a party;
“taxation year” means, in the case of a recognized political education organization, a fiscal period.
The recognition granted by the Minister to an organization for the purposes of the definition of “recognized political education organization” in the first paragraph takes effect from the latest of
(a)  19 December 2002;
(b)  1 January of the year in which the recognition is granted; and
(c)  the date on which the organization was constituted.
2004, c. 21, s. 243; 2005, c. 38, s. 229; 2006, c. 36, s. 98; I.N. 2020-12-10.
985.36. In this chapter,
“disbursement quota” of a recognized political education organization for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the recognized political education organization were a charity registered as a charitable organization;
“qualified donee” means a donee that is a recognized political education organization constituted for purposes similar to those for which the recognized political education organization making the gift was constituted;
“recognized political education organization” means a non-profit organization recognized by the Minister, on the recommendation of the Minister for the Reform of Democratic Institutions, as having the mission to promote Québec sovereignty or Canadian unity through educational means and whose recognition is in force, other than a registered charity or a political party or an authority of such a party;
“taxation year” means, in the case of a recognized political education organization, a fiscal period.
The recognition granted by the Minister to an organization for the purposes of the definition of “recognized political education organization” in the first paragraph takes effect from the latest of
(a)  19 December 2002;
(b)  1 January of the year in which the recognition is granted; and
(c)  the date on which the organization was constituted.
2004, c. 21, s. 243; 2005, c. 38, s. 229; 2006, c. 36, s. 98.
985.36. In this chapter,
"disbursement quota" of a recognized political education organization for a taxation year means an amount equal to the amount determined in accordance with sections 985.9 to 985.9.4 as if the recognized political education organization were a charity registered as a charitable organization;
"qualified donee" means a donee that is a recognized political education organization constituted for purposes similar to those for which the recognized political education organization making the gift was constituted;
"recognized political education organization" means a non-profit organization recognized by the Minister, on the recommendation of the Minister for the Reform of Democratic Institutions, as having the mission to promote Québec sovereignty or Canadian unity through educational means and whose recognition is in force, other than a registered charity or a political party or an authority of such a party;
"taxation year" means, in the case of a recognized political education organization, a fiscal period.
The recognition granted by the Minister to an organization for the purposes of the definition of "recognized political education organization" in the first paragraph takes effect from the latest of
(a)  19 December 2002;
(b)  1 January of the year in which the recognition is granted; and
(c)  the date on which the organization was constituted.
2004, c. 21, s. 243; 2005, c. 38, s. 229,; [Please refer to the transitional rules when the section 985.36 applies to a taxation year starting before January 1st, 2009: 2005, c. 38, s. 229, par. 2.].
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