Ministère de l'Emploi et de la Solidarité sociale
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I-3 - Taxation Act

Section 985.2.4
Disposition versions

Full text
985.2.4. For the purposes of paragraph g of section 985.1, where an organization devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office, it is deemed not to be constituted and operated exclusively for charitable purposes.
1987, c. 67, s. 178; 1995, c. 49, s. 236; 2021, c. 18, s. 79.
985.2.4. For the purposes of paragraph g of section 985.1, where an organization devotes substantially all of its resources to charitable activities carried on by it and part of its resources to political activities, it is deemed to be devoting that part of its resources to charitable activities carried on by it if
(a)  such political activities are ancillary and incidental to its charitable activities, and
(b)  such political activities do not include the direct or indirect support of, or opposition to, any political party or candidate for public office.
1987, c. 67, s. 178; 1995, c. 49, s. 236.
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