985.2.2. The Minister may, on application made to the Minister in prescribed form by a registered charity, specify an amount in respect of the charity for a taxation year and, for the purposes of paragraph b of sections 985.6 and 985.7 and subparagraph b of the first paragraph of section 985.8, that amount is deemed to be an amount expended by the charity in the year on charitable activities carried on by it.
1986, c. 15, s. 156; 1995, c. 49, s. 236; 2001, c. 53, s. 212; 2021, c. 182021, c. 18, s. 791.