GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Act — I-3.3 149.1
ehalf by an ineligible individual; (b) an ineligible individual is a director, trustee, officer or like official of the charity or association, or controls or manages the charity or association, directly or indirectly, in any manner whatever; or (c) the charity or association has accepted a gift from a foreign state, as defined in section 2 of the State Immunity Act , that is set out on the list referred to in subsection 6.1(2) of that Act. Foreign charities (26) For the purposes of subparagraph (a)(v) of the definition qualified donee in subsection (1), the Minister may register, in consultation with the Minister of Finance, a foreign charity for a 24-month period that includes the time at which Her Majesty in right of Canada has made a gift to the foreign charity, if (a) the foreign charity is not resident in Canada; and (b) the Minister is satisfied that the foreign charity is (i) carrying on relief activities in response to a disaster, (ii) providing urgent humanitarian aid, or (iii) carrying on activities in the national interest of Canada. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 149.1; 1994, c. 7, Sch. II, s. 123, c. 21, s. 74; 1998, c. 19, ss. 41.1, 179; 2001, c. 17, s. 146; 2005, c. 19, s. 35, c. 33, s. 11.1; 2007, c. 35, ss. 46, 68; 2009, c. 2, s. 55; 2010, c. 25, s. 37; 2011, c. 24, ss. 52, 103; 2012, c. 19, s. 7; 2013, c. 34, s. 308; 2014, c. 20, s. 21, c. 39, s. 54; 2015, c. 36, s. 18; 2016, c. 7, s. 40; 2017, c. 20, s. 25; 2018, c. 12, s. 25, c. 27, s. 17 2019, c. 29, s. 31 2021, c. 23, s. 39 2022, c. 10, s. 16 2022, c. 19, s. 34 2023, c. 26, s. 47 2024, c. 17, s. 54(F)
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3
capital gains pool [Repealed, 2010, c. 25, s. 37]
Income Tax Act — I-3.3
charitable activities includes public policy dialogue and development activities carried on in furtherance of a charitable purpose; ( activités de bienfaisance )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3
charitable purposes includes making qualifying disbursements; ( fins de bienfaisance )
Income Tax Act — I-3.3
charity means a charitable organization or charitable foundation; ( organisme de bienfaisance )
Income Tax Act — I-3.3
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 the particular registered charity in its information return for the taxation year; ( don déterminé )
Income Tax Act — I-3.3 (a)
disbursement quota , for a taxation year of a registered charity, means the amount determined by the formula A ÷ 365 × B where A is the number of days in the taxation year, and B is (a) 3.5% of the prescribed amount for the year, in respect of all or a portion of a property owned by the charity at any time in the 24 months immediately preceding the taxation year that was not used directly in charitable activities or administration, if the prescribed amount is equal to or less than $1 million but greater than (i) if the registered charity is a charitable organization, $100,000, and (ii) in any other case, $25,000, (b) if the prescribed amount for the year in respect of all or a portion of a property owned by the charity at any time in the 24 months immediately preceding the taxation year that was not used directly in charitable activities or administration is greater than $1 million, $35,000 plus 5% of the amount by which the prescribed amount exceeds $1 million, and (c) in any other case, nil; ( contingent des versements )
Income Tax Act — I-3.3 (a)
divestment obligation percentage of a private foundation for a particular taxation year, in respect of a class of shares of the capital stock of a corporation, is the percentage, if any, that is the lesser of (a) the excess, if any, at the end of the taxation year, of the percentage of issued and outstanding shares of that class that are held by the private foundation over the exempt shares percentage of the private foundation, and (b) the percentage determined by the formula A + B – C where A is the percentage determined under this paragraph in respect of the private foundation in respect of the class for the preceding taxation year, B is the total of all percentages, each of which is the portion of a net increase in the excess corporate holdings percentage of the private foundation in respect of the class for the particular taxation year or for a preceding taxation year that is allocated to the particular taxation year in accordance with subsection 149.2(5), and C is the total of all percentages, each of which is the portion of a net decrease in the excess corporate holdings percentage of the private foundation in respect of the class for the particular taxation year or for a preceding taxation year that is allocated to the particular taxation year in accordance with subsection 149.2(7); ( pourcentage de dessaisissement )
Income Tax Act — I-3.3
enduring property [Repealed, 2010, c. 25, s. 37]
Income Tax Act — I-3.3
entrusted shares percentage [Repealed, 2009, c. 2, s. 55]
Income Tax Act — I-3.3
equity percentage of a person in a corporation has, subject to subsection 149.2(2.1), the same meaning as defined in subsection 95(4); ( pourcentage d’intérêt )
Income Tax Act — I-3.3 (a)
excess corporate holdings percentage of a private foundation, in respect of a class of shares of the capital stock of a corporation, at any time means (a) if the private foundation is not, at that time, a registered charity, 0%, (b) if the private foundation holds, at that time, an insignificant interest in respect of the class, 0%, and (c) in any other case, the number of percentage points, if any, by which the total corporate holdings percentage of the private foundation in respect of the class, at that time, exceeds the greater of 20% and the exempt shares percentage, at that time, of the private foundation in respect of the class; ( pourcentage de participation excédentaire )
Income Tax Act — I-3.3 (a)
exempt shares held by a private foundation at any particular time means shares, of a class of the capital stock of a corporation, (a) that were acquired by the private foundation by way of a gift that was subject to a trust or direction that the shares are to be held by the private foundation for a period ending not earlier than the particular time, if the gift was made (i) before March 19, 2007, (ii) on or after March 19, 2007 and before March 19, 2012 (A) under the terms of a will that was executed by a taxpayer before March 19, 2007 and not amended, by codicil or otherwise, on or after March 19, 2007, and (B) in circumstances where no other will of the taxpayer was executed or amended on or after March 19, 2007, or (iii) on or after March 19, 2007, under the terms of a trust created before March 19, 2007, and not amended on or after March 19, 2007, (b) that were last acquired by the private foundation before March 19, 2007, other than shares that, at the particular time, (i) are described in paragraph (a), (ii) are listed on a designated stock exchange, or (iii) are shares of the capital stock of a particular corporation, which particular corporation has an equity percentage greater than 0% in a public corporation, a class of the shares of the capital stock of which is listed on a designated stock exchange, if (A) a corporation (in this subparagraph referred to as a “controlled corporation” and which may, for greater certainty, be the particular corporation) (I) owns one or more shares of a class of the capital stock of the public corporation, and (II) is controlled, directly or indirectly in any manner whatever, by one or more relevant persons in respect of the private foundation, or by the private foundation alone or together with one or more such relevant persons, (B) the private foundation, if it held directly the shares described in subclause (A)(I), would have an excess corporate holdings percentage (determined without reference to subsection 149.2(8)) in respect of that class of shares that is greater than 0%, and (C) the private foundation, alone or together with all controlled corporations, holds more than an insignificant interest in respect of the class of shares described in subclause (A)(I), or (c) that are substituted shares held by the private foundation; ( actions exonérées )
Income Tax Act — I-3.3
exempt shares percentage of a private foundation at any time, in respect of a class of shares of the capital stock of a corporation, is the total of all amounts, each of which is the percentage of the issued and outstanding shares of that class that are exempt shares held by the private foundation at that time; ( pourcentage d’actions exonérées )
Income Tax Act — I-3.3
grantee organization includes a person, club, society, association or organization or prescribed entity, but does not include a qualified donee; ( organisation donataire )
Income Tax Act — I-3.3 (a)
ineligible individual , at any time, means an individual who has been (a) convicted of a relevant criminal offence unless it is a conviction for which (i) a pardon has been granted and the pardon has not been revoked or ceased to have effect, or (ii) a record suspension has been ordered under the Criminal Records Act and the record suspension has not been revoked or ceased to have effect, (b) convicted of a relevant offence in the five-year period preceding that time, (c) a director, trustee, officer or like official of a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which the registration of the charity or association was revoked in the five-year period preceding that time, (d) an individual who controlled or managed, directly or indirectly, in any manner whatever, a registered charity or a registered Canadian amateur athletic association during a period in which the charity or association engaged in conduct that can reasonably be considered to have constituted a serious breach of the requirements for registration under this Act and for which its registration was revoked in the five-year period preceding that time, (e) a promoter in respect of a tax shelter that involved a registered charity or a registered Canadian amateur athletic association, the registration of which was revoked in the five-year period preceding that time for reasons that included or were related to participation in the tax shelter, (f) a listed terrorist entity, or a member of a listed terrorist entity, (g) a director, trustee, officer or like official of a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity, or (h) an individual who controlled or managed, directly or indirectly, in any manner whatever, a listed terrorist entity during a period in which that entity supported or engaged in terrorist activities, including a period prior to the date on which the entity became a listed terrorist entity; ( particulier non admissable )
Income Tax Act — I-3.3
listed terrorist entity , at any time, means a person, partnership, group, fund, unincorporated association or organization that is at that time a listed entity , as defined in subsection 83.01(1) of the Criminal Code ; ( entité terroriste inscrite )
Income Tax Act — I-3.3 (a)
material transaction of a private foundation, in respect of a class of shares of the capital stock of a corporation, means a transaction or a series of transactions or events in shares of the class, in respect of which the total fair market value of the shares of the class that are acquired or disposed of by the private foundation or any relevant person in respect of the private foundation as part of the transaction or series (determined at the time of the transaction, or at the end of the series, as the case may be) exceeds the lesser of (a) $100,000, and (b) 0.5% of the total fair market value of all of the issued and outstanding shares of the class; ( opération importante )
Income Tax Act — I-3.3 (a)
non-qualified investment of a private foundation means (a) a debt (other than a pledge or undertaking to make a gift) owing to the foundation by (i) a person (other than an excluded corporation) (A) who is a member, shareholder, trustee, settlor, officer, official or director of the foundation, (B) who has, or is a member of a group of persons who do not deal with each other at arm’s length who have, contributed more than 50% of the capital of the foundation, or (C) who does not deal at arm’s length with any person described in clause (A) or (B), or (ii) a corporation (other than an excluded corporation) controlled by the foundation, by any person or group of persons referred to in subparagraph (i), by the foundation and any other private foundation with which it does not deal at arm’s length or by any combination thereof, (b) a share of a class of the capital stock of a corporation (other than an excluded corporation) referred to in paragraph (a) held by the foundation (other than a share listed on a designated stock exchange or a share that would be a qualifying share within the meaning assigned by subsection 192(6) if that subsection were read without reference to the expression “issued after May 22, 1985 and before 1987”), and (c) a right held by the foundation to acquire a share referred to in paragraph (b), and, for the purpose of this definition, an excluded corporation is (d) a limited-dividend housing company to which paragraph 149(1)(n) applies, (e) a corporation all of the property of which is used by a registered charity in its administration or in carrying on its charitable activities, or (f) a corporation all of the issued shares of which are held by the foundation; ( placement non admissible )
Income Tax Act — I-3.3
original corporate holdings percentage of a private foundation, in respect of a class of shares of the capital stock of a corporation, means the total corporate holdings percentage of the private foundation, in respect of that class, held on March 18, 2007; ( pourcentage de participation initiale )
Income Tax Act — I-3.3
political activity [Repealed, 2018, c. 27, s. 17]
Income Tax Act — I-3.3
private foundation means a charitable foundation that is not a public foundation; ( fondation privée )
Income Tax Act — I-3.3
promoter has the meaning assigned by section 237.1; ( promoteur )
Income Tax Act — I-3.3 (a)
public foundation , at a particular time, means a charitable foundation (a) 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 foundation, (ii) each person described by subparagraph (b)(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 (b)(i), and (b) that is not, at the particular time, and would not at the particular time be, if the foundation 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 foundation amounts that are, in total, greater than 50% of the capital of the foundation 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 foundation amounts that were, in total, greater than 50% of the capital of the foundation 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); ( fondation publique )
Income Tax Act — I-3.3 (a)
qualified donee , at any time, means a person that is (a) registered by the Minister and that is (i) a housing corporation resident in Canada and exempt from tax under this Part because of paragraph 149(1)(i) that has applied for registration, (ii) a municipality in Canada, (iii) a municipal or public body performing a function of government in Canada that has applied for registration, (iv) a university outside Canada, the student body of which ordinarily includes students from Canada, that has applied for registration, or (v) a foreign charity that has applied to the Minister for registration under subsection (26), (b) a registered charity, (b.1) a registered journalism organization, (c) a registered Canadian amateur athletic association, or (d) Her Majesty in right of Canada or a province, the United Nations or an agency of the United Nations; ( donataire reconnu )
Income Tax Act — I-3.3 (a)
qualifying disbursement means a disbursement by a charity, by way of a gift or by otherwise making resources available, (a) subject to subsection (6.001), to a qualified donee, or (b) to a grantee organization, if (i) the disbursement is in furtherance of a charitable purpose (determined without reference to the definition charitable purposes in this subsection) of the charity, (ii) the charity ensures that the disbursement is exclusively applied to charitable activities 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 )
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3
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 )
Income Tax Act — I-3.3 (a)
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 )
Income Tax Act — I-3.3 (a)
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 )