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I-3 - Taxation Act

Section 985.2.0.1
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985.2.0.1. Disbursements of part of a charitable organization’s income that are made, in a taxation year, by way of gifts to a qualified donee (other than disbursements made to a registered charity that is deemed, under section 985.3, to be a charity associated with the charitable organization) are not qualifying disbursements made by the charitable organization if the disbursements exceed 50% of the charitable organization’s income for the year.
2023, c. 2, s. 27.
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