I-3, r. 1 - Regulation respecting the Taxation Act

Section 752.0.10.3r2 Disposition versions

2014-12-23

752.0.10.3R2. For the purposes of section 752.0.10.3 of the Act, a receipt is required to be signed by an individual authorized by the organization or the donee to acknowledge gifts.

However, a receipt may bear a facsimile signature if all the receipt forms of the organization or the donee are imprinted with the serial number of the receipt, the name and address of the organization or the donee and, in the case of an organization, its registration number, and are kept in such place as the Minister may designate.

s. 752.0.10.3R2; O.C. 473-95, s. 17; O.C. 1149-2006, s. 34; O.C. 134-2009, s. 1; O.C. 1105-2014, s. 16.

2012-09-01

752.0.10.3R2. For the purposes of section 752.0.10.3 of the Act, a receipt is required to be signed by an individual authorized by the organization or the donee to acknowledge donations.

However, a receipt may bear a facsimile signature if all the receipt forms of the organization or the donee are imprinted with the serial number of the receipt, the name and address of the organization or the donee and, in the case of an organization, its registration number, and are kept in such place as the Minister may designate.

s. 752.0.10.3R2; O.C. 473-95, s. 17; O.C. 1149-2006, s. 34; O.C. 134-2009, s. 1.