I-3 - Taxation Act

Section 985.23.5 Disposition versions

2021-06-04

985.23.5. A Canadian amateur athletic association or a Québec amateur athletic association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office is deemed not to devote that part of its resources to its exclusive purpose and exclusive function.

2012, c. 8, s. 165; 2013, c. 10, s. 84; 2021, c. 18, s. 83.

2013-06-05

985.23.5. A Canadian amateur athletic association or a Québec amateur athletic association that devotes part of its resources to political activities is deemed to devote that part of its resources to its exclusive purpose and exclusive function if

(a)  it devotes substantially all its resources to its purpose and function; and

(b)  those political activities are ancillary and incidental to its purpose and function and do not include the direct or indirect support of, or opposition to, any political party or candidate for public office.

For the purposes of the first paragraph, a political activity includes the making of a gift to a qualified donee if it can reasonably be considered that a purpose of the gift is to support the political activities of the qualified donee.

2012, c. 8, s. 165; 2013, c. 10, s. 84.

2012-05-09

985.23.5. A Canadian amateur athletic association or a Québec amateur athletic association that devotes part of its resources to political activities is deemed to devote that part of its resources to its exclusive purpose and exclusive function if

(a)  it devotes substantially all its resources to its purpose and function; and

(b)  those political activities are ancillary and incidental to its purpose and function and do not include the direct or indirect support of, or opposition to, any political party or candidate for public office.

2012, c. 8, s. 165.