Income Tax Act — I-3.3 149.1
es in furtherance of a charitable purpose of the charity, and (iii) the charity maintains documentation sufficient to demonstrate (A) the purpose for which the disbursement is made, and (B) that the disbursement is exclusively applied by the grantee organization to charitable activities in furtherance of a charitable purpose of the charity; ( versement admissible ) qualifying journalism organization means a corporation or trust that meets the following conditions: (a) it is a qualified Canadian journalism organization, (b) it is constituted and operated for purposes exclusively related to journalism, (c) any business activities it carries on are related to its purposes, (d) it has trustees or a board of directors, each of whom deals at arm’s length with each other, (e) it is not controlled, directly or indirectly in any manner whatever, by a person or by a group of persons that do not deal with each other at arm’s length, (f) it may not, in a taxation year, receive gifts from any one source that represent more than 20% of its total revenues (including donations) for the taxation year, other than a gift (i) made by way of bequest, (ii) made within 12 months after the time the organization is first registered, or (iii) approved, on a case-by-case basis, by the Minister, (g) no part of its income is payable to, or otherwise available for the personal benefit of, any proprietor, member, shareholder, director, trustee, settlor or like individual, and (h) it is primarily engaged in the production of original news content; ( organisation journalistique admissible ) related business , in relation to a charity or Canadian amateur athletic association, includes a business that is unrelated to the purposes of the charity or association if substantially all persons employed by the charity or association in the carrying on of that business are not remunerated for that employment; ( activité commerciale complémentaire ) relevant criminal offence means a criminal offence under the laws of Canada, and an offence that would be a criminal offence if it were committed in Canada, that (a) relates to financial dishonesty, including tax evasion, theft and fraud, or (b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association; ( infraction criminelle pertinente ) relevant offence means an offence, other than a relevant criminal offence, under the laws of Canada or a province, and an offence that would be such an offence if it took place in Canada, that (a) relates to financial dishonesty, including an offence under charitable fundraising legislation, consumer protection legislation and securities legislation, or (b) in respect of a charity or Canadian amateur athletic association, is relevant to the operation of the charity or association; ( infraction pertinente ) relevant person in respect of a private foundation means a person who, at any time in respect of which the expression is relevant, deals not at arm’s length with the private foundation (determined as if subsection 251(2) were applied as if the private foundation were a corporation), but does not include (a) a person who at that time is considered to deal not at arm’s length with the private foundation solely because of a right referred to in paragraph 251(5)(b), or (b) an individual (i) who at that time has attained the age of 18 years and lives separate and apart from any other individual (referred to in this definition as a “controlling individual”) who would, if the private foundation were a corporation, control, or be a member of a related group that controls, the private foundation, and (ii) in respect of whom the Minister is satisfied, upon review of an application by the private foundation, that the individual would, if subsection 251(1) were read without reference to its paragraphs (a) and (b), at that time, deal at arm’s length with all controlling individuals; ( personne intéressée ) specified gift [Repealed, 20