I-3 - Taxation Act

Section 985.35.1 Disposition versions

2013-06-05

985.35.1. In this chapter,

“disbursement quota” of a registered museum for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the registered museum were a charity registered as a charitable organization;

“qualified donee” means a donee who is

(a)  described in subparagraph i of paragraph d of section 710, paragraph g or k of the definition of “qualified donee” in section 999.2 or subparagraph ii of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and whose registration as a qualified donee has not been revoked by the Minister of National Revenue;

(b)  a national arts service organization validly registered as such under subsection 6.4 of section 149.1 of the Income Tax Act;

(c)  a municipal or public body performing a function of government in Canada;

(d)  a certified archival centre; or

(e)  a registered museum established for purposes similar to those for which the registered museum making the gift was established;

“taxation year” means, in the case of a registered museum, a fiscal period.

2006, c. 36, s. 97; 2012, c. 8, s. 167; 2013, c. 10, s. 85.

2012-05-09

985.35.1. In this chapter,

“disbursement quota” of a registered museum for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the registered museum were a charity registered as a charitable organization;

“qualified donee” means a donee who is

(a)  described in subparagraph i of paragraph d of section 710, paragraph g or j of the definition of “qualified donee” in section 999.2 or subparagraph ii of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and whose registration as a qualified donee has not been revoked by the Minister of National Revenue;

(b)  a national arts service organization validly registered as such under subsection 6.4 of section 149.1 of the Income Tax Act;

(c)  a municipal or public body performing a function of government in Canada;

(d)  a certified archival centre; or

(e)  a registered museum established for purposes similar to those for which the registered museum making the gift was established;

“taxation year” means, in the case of a registered museum, a fiscal period.

2006, c. 36, s. 97; 2012, c. 8, s. 167.

2006-12-06

985.35.1. In this chapter,

“disbursement quota” of a registered museum for a taxation year means an amount equal to the amount determined for the year in accordance with sections 985.9 to 985.9.4 as if the registered museum were a charity registered as a charitable organization;

“qualified donee” means a donee who is

(a)  described in any of subparagraphs iii.3, v and ix of paragraph a or in subparagraph i of paragraph d of section 710;

(b)  a national arts service organization validly registered as such under subsection 6.4 of section 149.1 of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement);

(c)  a municipal or public body performing a function of government in Canada;

(d)  a certified archival centre; or

(e)  a registered museum established for purposes similar to those for which the registered museum making the gift was established;

“taxation year” means, in the case of a registered museum, a fiscal period.

2006, c. 36, s. 97.