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I-3, r. 1 - Regulation respecting the Taxation Act
Section 712r1
Disposition versions
712R1. In this chapter,
“donee” means a person or an entity referred to in section 716R1, in subparagraph 2 of subparagraph i of paragraph c of section 710 of the Act, in paragraph d or e of that section 710 or in any of paragraphs a, h, i and k of the definition of “qualified donee” in section 999.2 of the Act;
“donee form” means a printed form to be completed or one that was originally intended to be completed as an official receipt of the organization or the donee;
“organization” means a registered charity, a registered national arts service organization, a registered journalism organization, a recognized arts organization, a recognized political education organization, a registered museum, a registered cultural or communications organization, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to j of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 712 of the Act;
“registration number” means the number assigned to an organization by the Minister or, as the case may be, by the Minister of National Revenue for the purposes of section 110.1 or 118.1 of the Income Tax Act;
“work of art” means a work of art referred to in section 714.1 of the Act.
712R1. In this chapter,
“donee” means a person or an entity referred to in section 716R1, in subparagraph 2 of subparagraph i of paragraph c of section 710 of the Act, in paragraph d or e of that section 710 or in any of paragraphs a, h, i and k of the definition of “qualified donee” in section 999.2 of the Act;
“donee form” means a printed form to be completed or one that was originally intended to be completed as an official receipt of the organization or the donee;
“organization” means a registered charity, a registered national arts service organization, a recognized arts organization, a recognized political education organization, a registered museum, a registered cultural or communications organization, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to j of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 712 of the Act;
“registration number” means the number assigned to an organization by the Minister or, as the case may be, by the Minister of National Revenue for the purposes of section 110.1 or 118.1 of the Income Tax Act;
“work of art” means a work of art referred to in section 714.1 of the Act.
712R1. In this chapter,
“donee” means a person or an entity referred to in section 716R1, in subparagraph 2 of subparagraph i of paragraph c of section 710 of the Act, in paragraph d or e of that section 710 or in any of paragraphs a and h to j of the definition of “qualified donee” in section 999.2 of the Act;
“donee form” means a printed form to be completed or one that was originally intended to be completed as an official receipt of the organization or the donee;
“organization” means a registered charity, a registered national arts service organization, a recognized arts organization, a recognized political education organization, a registered museum, a registered cultural or communications organization, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to j of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 712 of the Act;
“registration number” means the number assigned to an organization by the Minister or, as the case may be, by the Minister of National Revenue for the purposes of section 110.1 or 118.1 of the Income Tax Act;
“work of art” means a work of art referred to in section 714.1 of the Act.
712R1. In this chapter,
“donee” means a person or an entity referred to in section 716R1, in subparagraph 2 of subparagraph i of paragraph c of section 710 of the Act, in paragraph d or e of that section 710 or in any of paragraphs a and h to j of the definition of “qualified donee” in section 999.2 of the Act;
“donee form” means a printed form to be completed or one that was originally intended to be completed as an official receipt of the organization or the donee;
“organization” means a registered charity, a registered national arts service organization, a recognized arts organization, a recognized political education organization, a registered museum, a registered cultural or communications organization, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“particular person” means a person or an entity referred to in any of subparagraphs i, iv and v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) whose registration as a qualified donee has not been revoked by the Minister of Revenue of Canada, or in any of paragraphs b to e and g to i of the definition of “qualified donee” in section 999.2 of the Act;
“receipt” means a receipt referred to in section 712 of the Act;
“registration number” means the number assigned to an organization by the Minister or, as the case may be, by the Minister of National Revenue for the purposes of section 110.1 or 118.1 of the Income Tax Act;
“work of art” means a work of art referred to in section 714.1 of the Act.
712R1. In this chapter,
“donee” means a person or entity referred to in section 716R1, in any of subparagraphs iv to ix of paragraph a of section 710 of the Act, in subparagraph 2 of subparagraph i of paragraph c or in paragraph d or e of that section;
“donee form” means a printed form to be completed or one that was originally intended to be completed as an official receipt of the organization or the donee;
“organization” means a registered charity, a registered national arts service organization, a recognized arts organization, a recognized political education organization, a registered museum, a registered cultural or communications organization, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“particular person” means a person or entity referred to in any of subparagraphs iii.1, iii.3, iv and v.1 to viii of paragraph a of section 710 of the Act, a registered charity, a registered Canadian amateur athletic association or a registered Québec amateur athletic association;
“receipt” means a receipt referred to in section 712 of the Act;
“registration number” means the number assigned to an organization by the Minister or, as the case may be, by the Minister of National Revenue for the purposes of section 110.1 or 118.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
“work of art” means a work of art referred to in section 714.1 of the Act.
