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I-3 - Taxation Act

Section 999.5
Disposition versions

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999.5. If the authority of a qualified donee to issue receipts is suspended for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) under any of subsections 1 to 2.1 of section 188.2 of that Act, the authority is deemed to be suspended for the purposes of this Act and the regulations, subject to a postponement of the period of suspension under subsection 4 of that section 188.2.
2012, c. 8, s. 172; 2013, c. 10, s. 91.
999.5. If the authority of a qualified donee to issue receipts is suspended for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) under subsection 1 or 2 of section 188.2 of that Act, the authority is deemed to be suspended for the purposes of this Act and the regulations, subject to a postponement of the period of suspension under subsection 4 of that section 188.2.
2012, c. 8, s. 172.
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