I-3 - Taxation Act

Section 985.8.1 Disposition versions

2023-03-15

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the obligation to expend amounts on charitable activities;

(b)  of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph a applies was to assist the other registered charity in avoiding or unduly delaying the obligation to expend amounts on charitable activities;

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining or maintaining its registration;

(d)  of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those two taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts made by it that are qualifying disbursements to qualified donees or grantee organizations, with which it deals at arm’s length;

(e)  of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and

(f)  of a registered charity, if it accepts a gift from a foreign state, within the meaning of section 2 of the State Immunity Act (R.S.C. 1985, c. S-18), that is set out on the list referred to in subsection 2 of section 6.1 of that Act.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218; 2011, c. 34, s. 48; 2012, c. 8, s. 162; 2017, c. 1, s. 257; 2021, c. 36, s. 97; 2023, c. 2, s. 31.

2021-12-10

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the obligation to expend amounts on charitable activities;

(b)  of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph a applies was to assist the other registered charity in avoiding or unduly delaying the obligation to expend amounts on charitable activities;

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining or maintaining its registration;

(d)  of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those two taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts made to a qualified donee with which it deals at arm’s length;

(e)  of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and

(f)  of a registered charity, if it accepts a gift from a foreign state, within the meaning of section 2 of the State Immunity Act (R.S.C. 1985, c. S-18), that is set out on the list referred to in subsection 2 of section 6.1 of that Act.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218; 2011, c. 34, s. 48; 2012, c. 8, s. 162; 2017, c. 1, s. 257; 2021, c. 36, s. 97.

2017-02-08

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the obligation to expend amounts on charitable activities;

(b)  of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph a applies was to assist the other registered charity in avoiding or unduly delaying the obligation to expend amounts on charitable activities;

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining registration of the charity;

(d)  of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those two taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts made to a qualified donee with which it deals at arm’s length;

(e)  of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and

(f)  of a registered charity, if it accepts a gift from a foreign state, within the meaning of section 2 of the State Immunity Act (R.S.C. 1985, c. S-18), that is set out on the list referred to in subsection 2 of section 6.1 of that Act.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218; 2011, c. 34, s. 48; 2012, c. 8, s. 162; 2017, c. 1, s. 257.

2012-05-09

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the obligation to expend amounts on charitable activities;

(b)  of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph a applies was to assist the other registered charity in avoiding or unduly delaying the obligation to expend amounts on charitable activities;

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining registration of the charity;

(d)  of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those two taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts made to a qualified donee with which it deals at arm’s length; and

(e)  of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218; 2011, c. 34, s. 48; 2012, c. 8, s. 162.

2011-12-09

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the obligation to expend amounts on charitable activities;

(b)  of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph a applies was to assist the other registered charity in avoiding or unduly delaying the obligation to expend amounts on charitable activities;

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining registration of the charity; and

(d)  of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those two taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts made to a qualified donee with which it deals at arm’s length.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218; 2011, c. 34, s. 48.

2006-03-01

985.8.1. The Minister may, in the manner described in sections 1064 and 1065, revoke the registration

(a)  of a registered charity, if the registered charity has made a gift to another registered charity and it can reasonably be considered that one of the main purposes of making the gift was to unduly delay the expenditure of amounts on charitable activities;

(b)  of the other charity referred to in paragraph a, if it can reasonably be considered that, by accepting the gift, it acted in concert with the charity to which paragraph a applies; and

(c)  of a registered charity, if a false statement, within the meaning assigned by the first paragraph of section 1049.0.3, was made in circumstances amounting to culpable conduct, within the meaning assigned by that first paragraph, in the furnishing of information for the purpose of obtaining registration of the charity.

1986, c. 15, s. 161; 1995, c. 49, s. 236; 2005, c. 38, s. 218.