Income Tax Act — I-3.3 149.1
Definitions 149.1 (1) In this section and section 149.2, Canadian amateur athletic association means an association that (a) was created under any law in force in Canada, (b) is resident in Canada, (c) has no part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of the association unless the proprietor, member or shareholder was a club, society or association the primary purpose and primary function of which was the promotion of amateur athletics in Canada, (d) has the promotion of amateur athletics in Canada on a nationwide basis as its exclusive purpose and exclusive function, and (e) devotes all its resources to that purpose and function; ( association canadienne de sport amateur ) capital gains pool [Repealed, 2010, c. 25, s. 37] charitable activities includes public policy dialogue and development activities carried on in furtherance of a charitable purpose; ( activités de bienfaisance ) charitable foundation means a corporation or trust that is constituted and operated exclusively for charitable purposes, no part of the income of which is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof, and that is not a charitable organization; ( fondation de bienfaisance ) charitable organization , at any particular time, means an organization, whether or not incorporated, (a) constituted and operated exclusively for charitable purposes, (a.1) all the resources of which are devoted to charitable activities carried on by the organization itself or to making qualifying disbursements, (b) no part of the income of which is payable to, or is otherwise available for, the personal benefit of any proprietor, member, shareholder, trustee or settlor thereof, (c) more than 50% of the directors, trustees, officers or like officials of which deal at arm’s length with each other and with (i) each of the other directors, trustees, officers and like officials of the organization, (ii) each person described by subparagraph (d)(i) or (ii), and (iii) each member of a group of persons (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)) who do not deal with each other at arm’s length, if the group would, if it were a person, be a person described by subparagraph (d)(i), and (d) that is not, at the particular time, and would not at the particular time be, if the organization were a corporation, controlled directly or indirectly in any manner whatever (i) by a person (other than Her Majesty in right of Canada or of a province, a municipality, another registered charity that is not a private foundation, and any club, society or association described in paragraph 149(1)(l)), (A) who immediately after the particular time, has contributed to the organization amounts that are, in total, greater than 50% of the capital of the organization immediately after the particular time, and (B) who immediately after the person’s last contribution at or before the particular time, had contributed to the organization amounts that were, in total, greater than 50% of the capital of the organization immediately after the making of that last contribution, or (ii) by a person, or by a group of persons that do not deal at arm’s length with each other, if the person or any member of the group does not deal at arm’s length with a person described in subparagraph (i); ( oeuvre de bienfaisance ) charitable purposes includes making qualifying disbursements; ( fins de bienfaisance ) charity means a charitable organization or charitable foundation; ( organisme de bienfaisance ) designated gift means that portion of a gift of property made in a taxation year by a particular registered charity, to another registered charity with which it does not deal at arm’s length, that is designated by