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I-3 - Taxation Act

Section 985.14
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985.14. For the purposes of this chapter, a charity must include, in computing its income for a taxation year, all gifts it has received in the year other than
(a)  a designated gift;
(b)  any gift made to a religious order or to the body which administers the property of that religious order where the gift is made by a member of that order who has taken vows of perpetual poverty;
(c)  any gift or portion of a gift, other than that contemplated in paragraph b, made by a donor who is not a charity and in respect of which he has not deducted any amount under paragraph a or c of section 710 or paragraph b or d of the second paragraph of section 752.0.10.6, or was not liable for tax under sections 22 to 27 for the taxation year in which the gift was made; or
(d)  any gift or portion of a gift made by a donor that is a charity, if such gift was not made out of the income of the donor.
1978, c. 26, s. 192; 1986, c. 15, s. 163; 1993, c. 64, s. 124; 1995, c. 1, s. 108; 1995, c. 49, s. 236; 1999, c. 83, s. 160; 2001, c. 51, s. 83; 2011, c. 34, s. 52.
985.14. For the purposes of this chapter, a charity must include, in computing its income for a taxation year, all gifts it has received in the year other than
(a)  a specified gift or a gift described in paragraph a or b of section 985.9.1;
(b)  any gift made to a religious order or to the body which administers the property of that religious order where the gift is made by a member of that order who has taken vows of perpetual poverty;
(c)  any gift or portion of a gift, other than that contemplated in paragraph b, made by a donor who is not a charity and in respect of which he has not deducted any amount under paragraph a or c of section 710 or paragraph b or d of the second paragraph of section 752.0.10.6, or was not liable for tax under sections 22 to 27 for the taxation year in which the gift was made; or
(d)  any gift or portion of a gift made by a donor that is a charity, if such gift was not made out of the income of the donor.
1978, c. 26, s. 192; 1986, c. 15, s. 163; 1993, c. 64, s. 124; 1995, c. 1, s. 108; 1995, c. 49, s. 236; 1999, c. 83, s. 160; 2001, c. 51, s. 83.
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