I-3 - Taxation Act

Section 985.8.3 Disposition versions

2012-05-09

985.8.3. (Repealed).

2005, c. 38, s. 219; 2010, c. 5, s. 130; 2010, c. 31, s. 175; 2012, c. 8, s. 163.

2011-04-01

985.8.3. Subject to section 93.1.9.2 of the Tax Administration Act (chapter A-6.002), the following rules apply if the Minister has issued a notice to a registered charity under section 985.8.2:

(a)  the charity is deemed, in respect of gifts made and property transferred to the charity within the one-year period that begins on the day that is seven days after the notice is mailed, not to be a donee described in paragraph a of section 710 or in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1, for the purposes of

i.  sections 710 and 752.0.10.1,

ii.  the definitions of “qualified donee” and “registered charity” in section 1, and

iii.  the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1); and

(b)  if the charity is, during that period, offered a gift from any person, the charity shall, before accepting the gift, inform that person that it has received the notice, that no deduction under section 710 or 752.0.10.6 may be claimed in respect of a gift made to it in the period, and that a gift made in the period is not a gift to a qualified donee.

2005, c. 38, s. 219; 2010, c. 5, s. 130; 2010, c. 31, s. 175.

2010-04-20

985.8.3. Subject to section 93.1.9.2 of the Act respecting the Ministère du Revenu (chapter M-31), the following rules apply if the Minister has issued a notice to a registered charity under section 985.8.2:

(a)  the charity is deemed, in respect of gifts made and property transferred to the charity within the one-year period that begins on the day that is seven days after the notice is mailed, not to be a donee described in paragraph a of section 710 or in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1, for the purposes of

i.  sections 710 and 752.0.10.1,

ii.  the definitions of “qualified donee” and “registered charity” in section 1, and

iii.  the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1); and

(b)  if the charity is, during that period, offered a gift from any person, the charity shall, before accepting the gift, inform that person that it has received the notice, that no deduction under section 710 or 752.0.10.6 may be claimed in respect of a gift made to it in the period, and that a gift made in the period is not a gift to a qualified donee.

2005, c. 38, s. 219; 2010, c. 5, s. 130.

2006-03-01

985.8.3. Subject to section 93.1.9.2 of the Act respecting the Ministère du Revenu (chapter M-31), the following rules apply if the Minister has issued a notice to a registered charity under section 985.8.2:

(a)  the charity is deemed, in respect of gifts made and property transferred to the charity within the one-year period that begins on the day that is seven days after the notice is mailed, not to be a donee described in paragraph a of section 710 or in the definition of “total charitable gifts” in the first paragraph of section 752.0.10.1, for the purposes of

i.  sections 710 and 752.0.10.1,

ii.  the definitions of “qualified donee” and “registered charity” in section 1, and

iii.  the Regulation respecting the Taxation Act (R.R.Q., c. I-3, r. 1); and

(b)  if the charity is, during that period, offered a gift from any person, the charity shall, before accepting the gift, inform that person that it has received the notice, that no deduction under section 710 or tax credit under section 752.0.10.6 may be claimed in respect of a gift made to it in the period, and that a gift made in the period is not a gift to a qualified donee.

2005, c. 38, s. 219.