Income Tax Act — I-3.3 149.1
idered to devote that part of its resources to its exclusive purpose and exclusive function. Marriage for civil purposes (6.21) For greater certainty, subject to subsections (6.1) and (6.2), a registered charity with stated purposes that include the advancement of religion shall not have its registration revoked or be subject to any other penalty under Part V solely because it or any of its members, officials, supporters or adherents exercises, in relation to marriage between persons of the same sex, the freedom of conscience and religion guaranteed under the Canadian Charter of Rights and Freedoms . Designation as public foundation, etc. (6.3) The Minister may, by notice sent by registered mail to a registered charity, on the Minister’s own initiative or on application made to the Minister in prescribed form, designate the charity to be a charitable organization, private foundation or public foundation and the charity shall be deemed to be registered as a charitable organization, private foundation or public foundation, as the case may be, for taxation years commencing after the day of mailing of the notice unless and until it is otherwise designated under this subsection or its registration is revoked under subsection 149.1(2), 149.1(3), 149.1(4), 149.1(4.1) or 168(2). National arts service organizations (6.4) Where an organization that (a) has, on written application to the Minister of Communications describing all of its objects and activities, been designated by that Minister on approval of those objects and activities to be a national arts service organization, (b) has, as its exclusive purpose and its exclusive function, the promotion of arts in Canada on a nation-wide basis, (c) is resident in Canada and was formed or created in Canada, and (d) complies with prescribed conditions applies in prescribed form to the Minister of National Revenue for registration, that Minister may register the organization for the purposes of this Act and, where the organization so applies or is so registered, this section, paragraph 38(a.1), sections 110.1, 118.1, 168, 172, 180 and 230, subsection 241(3.2) and Part V apply, with such modifications as the circumstances require, to the organization as if it were an applicant for registration as a charitable organization or as if it were a registered charity that is designated as a charitable organization, as the case may be. Revocation of designation (6.5) The Minister of Communications may, at any time, revoke the designation of an organization made for the purpose of subsection 149.1(6.4) where (a) an incorrect statement was made in the furnishing of information for the purpose of obtaining the designation, or (b) the organization has amended its objects after its last designation was made, and, where the designation is so revoked, the organization shall be deemed for the purpose of section 168 to have ceased to comply with the requirements of this Act for its registration under this Act. Designation of associated charities (7) On application made to the Minister in prescribed form, the Minister may, in writing, designate a registered charity as a charity associated with one or more specified registered charities where the Minister is satisfied that the charitable aim or activity of each of the registered charities is substantially the same, and on and after a date specified in such a designation, the charities to which it relates shall, until such time, if any, as the Minister revokes the designation, be deemed to be associated. (8) [Repealed, 2022, c. 19, s. 34] (9) [Repealed, 2010, c. 25, s. 37] (10) [Repealed, 2022, c. 10, s. 16] Public policy activities (10.1) Subject to subsections (6.1) and (6.2), public policy dialogue and development activities carried on by an organization, corporation or trust in support of its stated purposes shall be considered to be carried on in furtherance of those purposes and not for any other purpose. Partnership look-through rule (11) For the purposes