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I-3 - Taxation Act

Section 985.2
Disposition versions

Full text
985.2. A charitable organization is deemed to be devoting its resources to charitable activities carried on by it to the extent that it uses those resources in carrying on a related business.
1978, c. 26, s. 192; 1995, c. 49, s. 236; 1997, c. 14, s. 173; 2009, c. 5, s. 404; 2013, c. 10, s. 82; 2021, c. 18, s. 78; 2023, c. 2, s. 26.
985.2. A charitable organization is considered to be devoting its resources to charitable activities carried on by it to the extent that
(a)  it carries on a related business;
(b)  in a taxation year, it disburses part of its income to qualified donees and the amount of such disbursement does not exceed 50% of its income for that year;
(c)  it disburses part of its income to a registered charity that is deemed to be a charity associated with it under section 985.3; or
(d)  it pays to a qualified donee an amount that is not paid out of the income of the charitable organization.
1978, c. 26, s. 192; 1995, c. 49, s. 236; 1997, c. 14, s. 173; 2009, c. 5, s. 404; 2013, c. 10, s. 82; 2021, c. 18, s. 78.
985.2. A charitable organization is considered to be devoting its resources to charitable activities carried on by it to the extent that
(a)  it carries on a related business;
(b)  it disburses part of its income to qualified donees, other than income disbursed by way of a gift the making of which is a political activity, if the total amount of the charitable organization’s income that is disbursed to qualified donees in a taxation year does not exceed 50% of its income for the year;
(c)  it disburses part of its income to a registered charity that is deemed to be a charity associated with it under section 985.3, other than income disbursed by way of a gift the making of which is a political activity; or
(d)  it pays to a qualified donee an amount that is not paid out of the income of the charitable organization, other than an amount paid as a gift the making of which is a political activity.
1978, c. 26, s. 192; 1995, c. 49, s. 236; 1997, c. 14, s. 173; 2009, c. 5, s. 404; 2013, c. 10, s. 82.
985.2. A charitable organization is considered to be devoting its resources to charitable activities carried on by it to the extent that
(a)  it carries on a related business;
(b)  in any taxation year, it disburses not more than 50% of its income for that year to qualified donees;
(c)  it disburses part of its income to a registered charity that is deemed to be a charity associated with it under section 985.3; or
(d)  it pays to a qualified donee an amount that is not paid out of the income of the charitable organization.
1978, c. 26, s. 192; 1995, c. 49, s. 236; 1997, c. 14, s. 173; 2009, c. 5, s. 404.
985.2. A charitable organization is considered to be devoting its resources to charitable activities carried on by it to the extent that
(a)  it carries on a related business;
(b)  in any taxation year, it disburses not more than 50% of its income for that year to qualified donees;
(c)  it disburses part of its income to a registered charity that the Minister has designated as a charity associated with it under section 985.3; or
(d)  it pays to a qualified donee an amount that is not paid out of the income of the charitable organization.
1978, c. 26, s. 192; 1995, c. 49, s. 236; 1997, c. 14, s. 173.
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