I-3 - Taxation Act

Section 999.3 Disposition versions

2021-12-10

999.3. The Minister may give notice by registered mail to a person that is a municipality referred to in paragraph a of the definition of “qualified donee”, provided it is a Québec municipality, or that is a person referred to in any of paragraphs b to g of that definition, such a person being referred to as a “donee” in this chapter, that the authority of the person to issue receipts in accordance with the regulations is suspended for one year from the eighth day after the notice is mailed if

(a)  the donee contravenes any of the provisions of Division V of Chapter III of the Tax Administration Act (chapter A-6.002);

(b)  it may reasonably be considered that the donee has acted, in concert with another donee that is the subject of a suspension under this Book, to accept a gift or transfer of property on behalf of that other donee;

(c)  an ineligible individual is a director, trustee, officer or like official of the donee, or controls or manages the donee, directly or indirectly, in any manner whatever, unless the donee is a municipality or a registered journalism organization;

(d)  where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the donee devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed);

(g)  where the donee is a registered charity, a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of maintaining its registration.

For the purposes of the first paragraph, “ineligible individual” has the meaning assigned by paragraph h of section 985.1 where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, and, in any other case, has the meaning that would be assigned by that paragraph h, if that paragraph applied to the donee, with the necessary modifications.

2012, c. 8, s. 172; 2013, c. 10, s. 88; 2021, c. 18, s. 87; 2021, c. 36, s. 98.

2021-06-04

999.3. The Minister may give notice by registered mail to a person that is a municipality referred to in paragraph a of the definition of “qualified donee”, provided it is a Québec municipality, or that is a person referred to in any of paragraphs b to g of that definition, such a person being referred to as a “donee” in this chapter, that the authority of the person to issue receipts in accordance with the regulations is suspended for one year from the eighth day after the notice is mailed if

(a)  the donee contravenes any of the provisions of Division V of Chapter III of the Tax Administration Act (chapter A-6.002);

(b)  it may reasonably be considered that the donee has acted, in concert with another donee that is the subject of a suspension under this Book, to accept a gift or transfer of property on behalf of that other donee;

(c)  an ineligible individual is a director, trustee, officer or like official of the donee, or controls or manages the donee, directly or indirectly, in any manner whatever, unless the donee is a municipality or a registered journalism organization;

(d)  where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the donee devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office;

(e)  (subparagraph repealed);

(f)  (subparagraph repealed).

For the purposes of the first paragraph, “ineligible individual” has the meaning assigned by paragraph h of section 985.1 where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, and, in any other case, has the meaning that would be assigned by that paragraph h, if that paragraph applied to the donee, with the necessary modifications.

2012, c. 8, s. 172; 2013, c. 10, s. 88; 2021, c. 18, s. 87.

2013-06-05

999.3. The Minister may give notice by registered mail to a person that is a municipality referred to in paragraph a of the definition of “qualified donee”, provided it is a Québec municipality, or that is a person referred to in any of paragraphs b to g of that definition, such a person being referred to as a “donee” in this chapter, that the authority of the person to issue receipts in accordance with the regulations is suspended for one year from the eighth day after the notice is mailed if

(a)  the donee contravenes any of the provisions of Division V of Chapter III of the Tax Administration Act (chapter A-6.002);

(b)  it may reasonably be considered that the donee has acted, in concert with another donee that is the subject of a suspension under this Book, to accept a gift or transfer of property on behalf of that other donee;

(c)  an ineligible individual is a director, trustee, officer or like official of the donee, or controls or manages the donee, directly or indirectly, in any manner whatever, unless the donee is a municipality;

(d)  where the donee is a registered charity that is a charitable foundation, the foundation devotes resources, in respect of which it is not deemed under section 985.2.3 to be constituted and operated for charitable purposes, to political activities;

(e)  where the donee is a registered charity that is a charitable organization, the organization devotes resources, which are not deemed under section 985.2.4 to be devoted to charitable activities, to political activities; or

(f)  where the donee is a registered Canadian amateur athletic association or a registered Québec amateur athletic association, the association devotes resources, which are not deemed under section 985.23.5 to be devoted to its exclusive purpose and exclusive function, to political activities.

For the purposes of the first paragraph, “ineligible individual” has the meaning assigned by paragraph h of section 985.1 where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, and, in any other case, has the meaning that would be assigned by that paragraph h, if that paragraph applied to the donee, with the necessary modifications.

2012, c. 8, s. 172; 2013, c. 10, s. 88.

2012-05-09

999.3. The Minister may give notice by registered mail to a person that is a municipality referred to in paragraph a of the definition of “qualified donee”, provided it is a Québec municipality, or that is a person referred to in any of paragraphs b to g of that definition, such a person being referred to as a “donee” in this chapter, that the authority of the person to issue receipts in accordance with the regulations is suspended for one year from the eighth day after the notice is mailed if

(a)  the donee contravenes any of the provisions of Division V of Chapter III of the Tax Administration Act (chapter A-6.002);

(b)  it may reasonably be considered that the donee has acted, in concert with another donee that is the subject of a suspension under this Book, to accept a gift or transfer of property on behalf of that other donee; or

(c)  an ineligible individual is a director, trustee, officer or like official of the donee, or controls or manages the donee, directly or indirectly, in any manner whatever, unless the donee is a municipality.

For the purposes of the first paragraph, “ineligible individual” has the meaning assigned by paragraph h of section 985.1 where the donee is a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association, and, in any other case, has the meaning that would be assigned by that paragraph h, if that paragraph applied to the donee, with the necessary modifications.

2012, c. 8, s. 172.