I-3 - Taxation Act

Section 985.6 Disposition versions

2023-03-15

985.6. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration of a charitable organization if the organization

(a)  carries on a business that is not a related business;

(b)  fails to expend in a taxation year, on charitable activities carried on by it or by way of gifts made by it that are qualifying disbursements, an amount that is at least equal to its disbursement quota for the year; or

(c)  makes a disbursement, other than

i.  a disbursement made in the course of charitable activities carried on by it, or

ii.  a qualifying disbursement.

1978, c. 26, s. 192; 1986, c. 15, s. 159; 1995, c. 49, s. 222; 2005, c. 38, s. 217; 2009, c. 5, s. 408; 2023, c. 2, s. 28.

2009-05-15

985.6. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration of a charitable organization if the organization

(a)  carries on a business that is not a related business;

(b)  fails to expend in any taxation year, on charitable activities carried on by it or by way of gifts made by it to qualified donees, amounts that are at least equal to the organization’s disbursement quota for the year; or

(c)  makes a payment in the form of a gift, other than

i.  a gift made in the course of its charitable activities, or

ii.  a gift made to a donee that is a qualified donee at the time the gift is made.

1978, c. 26, s. 192; 1986, c. 15, s. 159; 1995, c. 49, s. 222; 2005, c. 38, s. 217; 2009, c. 5, s. 408.

2006-03-01

985.6. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration of a charitable organization if the organization

(a)  carries on a business that is not a related business; or

(b)  fails to expend in any taxation year, on charitable activities carried on by it or by way of gifts made by it to qualified donees, amounts that are at least equal to the organization’s disbursement quota for the year.

1978, c. 26, s. 192; 1986, c. 15, s. 159; 1995, c. 49, s. 222; 2005, c. 38, s. 217.

When paragraph b of this section applies to a taxation year, beginning before 1 January 2009, of a charitable organization registered by the Minister of Revenue before 23 March 2004, it reads as follows:

“(b) fails to expend in any taxation year, on charitable activities carried on by it or by way of gifts made by it to qualified donees, amounts that are at least equal to the aggregate of the amounts determined in respect of the organization for the year in accordance with subparagraphs a to c of the second paragraph of section 985.9.”.

(2005, c. 38, s. 217, subs. 2; 2006, c. 13, s. 242).