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

Section 985.5r1 Disposition versions

2017-04-12

985.5R1. Subject to the Minister’s power to refuse or revoke a registration or to change a designation, a charitable organization within the meaning of section 985.1 of the Act, a private foundation or a public foundation is also deemed to be registered with the Minister as a charitable organization, private foundation or public foundation, as the case may be, where

(a)  it is deemed to possess a valid registration as such under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); or

(b)  it possesses a valid registration as such under the Income Tax Act.

For the purposes of the first paragraph, the date of the taking effect of the deemed registration of a charity to which subparagraph b of that paragraph applies is the date determined by the Minister of National Revenue or by any other person authorized under the Income Tax Regulations made under the Income Tax Act.

s. 985.5R1; O.C. 1981-80, s. 985.5R1; R.R.Q., 1981, c. I-3, r. 1, s. 985.5R1; O.C. 615-88, s. 32; O.C. 1745-88, s. 1; O.C. 140-90, s. 6; O.C. 35-96, s. 86; O.C. 1451-2000, s. 37; O.C. 134-2009, s. 1; O.C. 321-2017, s. 43.

2012-09-01

985.5R1. Subject to the Minister’s power to refuse or revoke a registration or to change a designation, a charitable organization within the meaning of section 985.1 of the Act, a private foundation or a public foundation is also deemed to be registered with the Minister as a charitable organization, private foundation or public foundation, as the case may be, where

(a)  it is deemed to possess a valid registration as such under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); or

(b)  it possesses a valid registration as such under the Income Tax Act and has provided to the Minister, within 30 days following the confirmation of the obtaining of its registration as such under that Act, a true copy of the documents submitted in support of the application in respect of that registration, as well as reasonable proof of the obtaining of that registration.

For the purposes of the first paragraph, the date of the taking effect of the deemed registration of a charity to which subparagraph b of that paragraph applies is the date determined by the Minister of National Revenue or by any other person authorized under the Income Tax Regulations made under the Income Tax Act.

s. 985.5R1; O.C. 1981-80, s. 985.5R1; R.R.Q., 1981, c. I-3, r. 1, s. 985.5R1; O.C. 615-88, s. 31; O.C. 1745-88, s. 1; O.C. 140-90, s. 6; O.C. 35-96, s. 86; O.C. 1451-2000, s. 37; O.C. 134-2009, s. 1.