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I-3 - Taxation Act
Section 999.2
Disposition versions
999.2. In this Title, “qualified donee”, at a particular time, means
(a) a person described in any of subparagraphs i to v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and whose registration as a qualified donee has not been revoked by the Minister of National Revenue;
(b) a registered charity;
(c) a registered Canadian amateur athletic association;
(d) a registered Québec amateur athletic association;
(d.1) a registered journalism organization;
(e) a recognized political education organization;
(f) a registered museum;
(g) a registered cultural or communications organization;
(h) the Organisation internationale de la Francophonie or any of its subsidiary bodies;
(i) the United Nations or any of its agencies;
(j) a foreign charitable organization to which the State has made a gift in the 36-month period that begins 24 months before that time; or
(k) the State or Her Majesty in right of Canada or a province, other than Québec.
999.2. In this Title, “qualified donee”, at a particular time, means
(a) a person described in any of subparagraphs i to v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and whose registration as a qualified donee has not been revoked by the Minister of National Revenue;
(b) a registered charity;
(c) a registered Canadian amateur athletic association;
(d) a registered Québec amateur athletic association;
(e) a recognized political education organization;
(f) a registered museum;
(g) a registered cultural or communications organization;
(h) the Organisation internationale de la Francophonie or any of its subsidiary bodies;
(i) the United Nations or any of its agencies;
(j) a foreign charitable organization to which the State has made a gift in the 36-month period that begins 24 months before that time; or
(k) the State or Her Majesty in right of Canada or a province, other than Québec.
999.2. In this Title, “qualified donee”, at a particular time, means
(a) a person described in any of subparagraphs i to v of paragraph a of the definition of “qualified donee” in subsection 1 of section 149.1 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and whose registration as a qualified donee has not been revoked by the Minister of National Revenue;
(b) a registered charity;
(c) a registered Canadian amateur athletic association;
(d) a registered Québec amateur athletic association;
(e) a recognized political education organization;
(f) a registered museum;
(g) a registered cultural or communications organization;
(h) the Organisation internationale de la Francophonie or any of its subsidiary bodies;
(i) the United Nations or any of its agencies; or
(j) the State or Her Majesty in right of Canada or a province, other than Québec.
