VIII, s. 881995, c. 21, s. 631996, c. 21, s. 371997, c. 25, s. 471998, c. 19, ss. 41, 1782001, c. 17, s. 1452007, c. 35, s. 1162008, c. 28, s. 272011, c. 24, s. 502012, c. 31, s. 382013, c. 34, ss. 138, 307, c. 40, s. 662014, c. 39, s. 532016, c. 12, s. 542017, c. 20, s. 242019, c. 29, s. 302022, c. 19, s. 33
[NOTE: Application provisions are not included in the consolidated textsee relevant amending Acts and regulations.]2015, c. 41, s. 12017, c. 12, s. 12
149.1(1)In this section and section 149.2,Canadian amateur athletic associationCanadian amateur athletic associationmeans 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resources to that purpose and function; (association canadienne de sport amateur)capital gains poolcapital gains pool[Repealed, 2010, c. 25, s. 37]charitable activitiescharitable activitiesincludes public policy dialogue and development activities carried on in furtherance of a charitable purpose; (activités de bienfaisance)charitable foundationcharitable foundationmeans 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 organizationcharitable 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 purposescharitable purposesincludes making qualifying disbursements; (fins de bienfaisance)charitycharitymeans a charitable organization or charitable foundation; (organisme de bienfaisance)designated giftdesignated giftmeans 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)disbursement quotadisbursement quota, for a taxation year of a registered charity, means the amount determined by the formulaA ÷ 365 × BwhereAis the number of days in the taxation year, andBis(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)divestment obligation percentagedivestment obligation percentageof 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 formulaA + B – CwhereAis the percentage determined under this paragraph in respect of the private foundation in respect of the class for the preceding taxation year,Bis 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), andCis 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)enduring propertyenduring property[Repealed, 2010, c. 25, s. 37]entrusted shares percentageentrusted shares percentage[Repealed, 2009, c. 2, s. 55]equity percentageequity percentageof 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)excess corporate holdings percentageexcess corporate holdings percentageof 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)exempt sharesexempt sharesheld 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)exempt shares percentageexempt shares percentageof 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)grantee organizationgrantee organizationincludes a person, club, society, association or organization or prescribed entity, but does not include a qualified donee; (organisation donataire)ineligible individualineligible 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 theCriminal Records Actand 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)listed terrorist entitylisted terrorist entity, at any time, means a person, partnership, group, fund, unincorporated association or organization that is at that time alisted entity, as defined in subsection 83.01(1) of theCriminal Code; (entité terroriste inscrite)material transactionmaterial transactionof 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)non-qualified investmentnon-qualified investmentof 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, anexcluded corporationis(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)original corporate holdings percentageoriginal corporate holdings percentageof 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)political activitypolitical activity[Repealed, 2018, c. 27, s. 17]private foundationprivate foundationmeans a charitable foundation that is not a public foundation; (fondation privée)promoterpromoterhas the meaning assigned by section 237.1; (promoteur)public foundationpublic 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)qualified doneequalified 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)qualifying disbursementqualifying disbursementmeans 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 definitioncharitable purposesin 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)qualifying journalism organizationqualifying journalism organizationmeans 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 businessrelated 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 offencerelevant criminal offencemeans 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 offencerelevant offencemeans 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 personrelevant personin 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 giftspecified gift[Repealed, 2010, c. 25, s. 37]substituted sharessubstituted sharesheld by a private foundation means shares acquired by the private foundation, in exchange for exempt shares held by the private foundation, in the course of a transaction to which section 51, subsection 85.1(1) or section 86 or 87 applies; (actions de remplacement)taxation yeartaxation yearmeans, in the case of a registered charity or registered Canadian amateur athletic association, a fiscal period; (année d’imposition)total corporate holdings percentagetotal corporate holdings percentageof a private foundation, in respect of a class of shares of the capital stock of a corporation, at any particular time means the percentage of the issued and outstanding shares of that class that are held at that time by the private foundation, or by a relevant person in respect of the private foundation who holds a material interest in respect of that class; (pourcentage de participation totale)Marginal note:Deeming rule —Safe Streets and Communities Act(1.01)In this section, a reference to a record suspension is deemed also to be a reference to a pardon that is granted or issued under theCriminal Records Act.Marginal note:Deeming rule — listed terrorist entity(1.02)If, but for this subsection, a person, partnership, group, fund, unincorporated association or organization becomes a listed terrorist entity at a particular time and ceases to be a listed terrorist entity at a later time further to an application made under subsection 83.05(2) of theCriminal Codeor as a result of paragraph 83.05(6)(d) of that Act, then the entity is deemed not to have become a listed terrorist entity and to not have been a listed terrorist entity throughout that period.Marginal note:Exclusions(1.1)For the purposes of paragraphs (2)(b), (3)(b) and (4)(b) and subsection (21), the following shall be deemed to be neither an amount expended in a taxation year on charitable activities nor a gift made to a qualified donee:(a)a designated gift;(b)[Repealed, 2018, c. 27, s. 17](c)a transfer that has, because of paragraph (c) of the description of B in subsection 188(1.1), paragraph 189(6.2)(b) or subsection 189(6.3), reduced the amount of a liability under Part V; and(d)expenditures on administration and management of the charity.Marginal note:Authority of Minister(1.2)For the purposes of the determination of B in the definitiondisbursement quotain subsection 149.1(1), the Minister may(a)authorize a change in the number of periods chosen by a registered charity in determining the prescribed amount; and(b)accept any method for the determination of the fair market value of property or a portion thereof that may be required in determining the prescribed amount.Marginal note:Revocation of registration of charitable organization(2)The Minister may, in the manner described in section 168, revoke the registration of a charitable organization for any reason described in subsection 168(1) or where the organization(a)carries on a business that is not a related business of that charity;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the organization’s disbursement quota for that year; or(c)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement.Marginal note:Revocation of registration of public foundation(3)The Minister may, in the manner described in section 168, revoke the registration of a public foundation for any reason described in subsection 168(1) or where the foundation(a)carries on a business that is not a related business of that charity;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year;(b.1)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;(c)since June 1, 1950, acquired control of any corporation;(d)since June 1, 1950, incurred debts, other than debts for current operating expenses, debts incurred in connection with the purchase and sale of investments and debts incurred in the course of administering charitable activities; or(e)at any time within the 24 month period preceding the day on which notice is given to the foundation by the Minister pursuant to subsection 168(1) and at a time when the foundation was a private foundation, took any action or failed to expend amounts such that the Minister was entitled, pursuant to subsection 149.1(4), to revoke its registration as a private foundation.Marginal note:Revocation of registration of private foundation(4)The Minister may, in the manner described in section 168, revoke the registration of a private foundation for any reason described in subsection 168(1) or where the foundation(a)carries on any business;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year;(b.1)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;(c)has, in respect of a class of shares of the capital stock of a corporation, a divestment obligation percentage at the end of any taxation year;(d)since June 1, 1950, incurred debts, other than debts for current operating expenses, debts incurred in connection with the purchase and sale of investments and debts incurred in the course of administering charitable activities.Marginal note:Revocation of registration of registered charity(4.1)The Minister may, in the manner described in section 168, revoke the registration(a)of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the expenditure of amounts on charitable activities;(b)of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph (a) applies was to assist the other registered charity in avoiding or unduly delaying the expenditure of amounts on charitable activities;(c)of a registered charity, if afalse statement(as defined in subsection 163.2(1)) was made in circumstances amounting toculpable conduct(as defined in subsection 163.2(1)) in the furnishing of information for the purpose of obtaining or maintaining its registration;(d)of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts that are qualifying disbursements to qualified donees or grantee organizations, with which it deals at arm’s length;(e)of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and(f)of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.Marginal note:Revocation of registration of Canadian amateur athletic association(4.2)The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association(a)for any reason described in subsection 168(1);(b)if the association carries on a business that is not a related business of that association;(c)if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever; or(d)if the association accepts a gift from a foreign state, as defined in section 2 of theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.Marginal note:Revocation of a qualified donee(4.3)The Minister may, in the manner described in section 168, revoke the registration of a qualified donee referred to in paragraph (a) or (b.1) of the definitionqualified doneein subsection (1) for any reason described in subsection 168(1).Marginal note:Reduction(5)The Minister may, on application made to the Minister in prescribed form by a registered charity, specify an amount in respect of the charity for a taxation year and the registered charity’s disbursement quota shall be deemed to be reduced by that amount.Marginal note:Devotion of resources — charitable activity(6)A charitable organization shall be considered to be devoting its resources to charitable activities carried on by it to the extent that it uses those resources in carrying on a related business.Marginal note:Qualifying disbursement limit — charitable organizations(6.001)In any taxation year, disbursements of income of a charitable organization by way of gifts to a qualified donee (other than disbursements of income to a registered charity that the Minister has designated in writing as a charity associated with the charitable organization) in excess of 50% of the charitable organization’s income for that year are not qualifying disbursements.Marginal note:Devoting resources to purpose and function(6.01)A Canadian amateur athletic association is considered to devote its resources to its exclusive purpose and exclusive function to the extent that it carries on(a)a related business; or(b)activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function.Marginal note:Charitable purposes(6.1)For the purposes of the definitioncharitable foundationin subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.Marginal note:Charitable purposes(6.2)For the purposes of the definitioncharitable organizationin subsection (1), an organization that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.Marginal note:Activities of Canadian amateur athletic associations(6.201)For the purposes of the definitionCanadian amateur athletic associationin subsection (1), an association that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to devote that part of its resources to its exclusive purpose and exclusive function.Marginal note: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 theCanadian Charter of Rights and Freedoms.Marginal note: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).Marginal note: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 conditionsapplies 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.Marginal note: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.Marginal note: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]Marginal note: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.Marginal note:Partnership look-through rule(11)For the purposes of this section and sections 149.2 and 188.1, each member of a partnership at any time is deemed at that time to own the portion of each property of the partnership equal to the proportion that the fair market value of the member’s interest in the partnership at that time is of the fair market value of all interests in the partnership at that time.Marginal note:Rules(12)For the purposes of this section,(a)a corporation is controlled by a charitable foundation if more than 50% of the corporation’s issued share capital, having full voting rights under all circumstances, belongs to(i)the foundation, or(ii)the foundation and persons with whom the foundation does not deal at arm’s length,but, for the purpose of paragraph (3)(c), a charitable foundation is deemed not to have acquired control of a corporation if it has not purchased or otherwise acquired for consideration more than 5% of the issued shares of any class of the capital stock of that corporation;(b)there shall be included in computing the income of a charity for a taxation year all gifts received by it in the year including gifts from any other charity but not including(i)a designated gift,(ii)any gift or portion of a gift in respect of which it is established that the donor is not a charity and(A)has not been allowed a deduction under paragraph 110.1(1)(a) in computing the donor’s taxable income or under subsection 118.1(3) in computing the donor’s tax payable under this Part, or(B)was not taxable under section 2 for the taxation year in which the gift was made, or(iii)any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and(c)subsections 104(6) and 104(12) are not applicable in computing the income of a charitable foundation that is a trust.Marginal note:Designation of private foundation as public(13)On application made to the Minister by a private foundation, the Minister may, on such terms and conditions as the Minister considers appropriate, designate the foundation to be a public foundation, and on and after the date specified in such a designation, the foundation to which it relates shall, until such time, if any, as the Minister revokes the designation, be deemed to be a public foundation.Marginal note:Information returns(14)Every registered charity and registered Canadian amateur athletic association shall, within six months from the end of each taxation year of the charity or association and without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information.Marginal note:Information returns(14.1)Every registered journalism organization shall, within six months from the end of each taxation year of the organization without notice or demand, file with the Minister both an information return and a public information return for the year in prescribed form and containing prescribed information including, for the public information return, for each donor whose total gifts to the organization in the year exceed $5,000, the name of the donor and the total amount donated.Marginal note:Information may be communicated(15)Notwithstanding section 241,(a)the information contained in a public information return referred to in subsection 149.1(14) or (14.1) shall be communicated or otherwise made available to the public by the Minister in such manner as the Minister deems appropriate;(b)the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association, journalism organization and qualified donee referred to in paragraph (a) of the definitionqualified doneein subsection (1),(i)its name, address and date of registration,(ii)in the case of a registered, or previously registered, charity, Canadian amateur athletic association or journalism organization, its registration number, and(iii)the effective date of any revocation, annulment or termination of registration; and(c)if, at any time during a taxation year of a private foundation that is a registered charity, the private foundation holds more than an insignificant interest in respect of a class of shares of the capital stock of a corporation, the Minister shall make available to the public in such manner as the Minister deems appropriate,(i)the name of the corporation, and(ii)in respect of each class of shares of the corporation, that portion of the total corporate holdings percentage of the private foundation in respect of the class that is attributable to(A)holdings of shares of that class by the private foundation, and(B)the total of all holdings of shares of that class by relevant persons in respect of the private foundation.(d)[Repealed, 2017, c. 20, s. 25]Marginal note:Rule regarding disbursement excess(20)Where a registered charity has expended a disbursement excess for a taxation year, the charity may, for the purpose of determining whether it complies with the requirements of paragraph (2)(b), (3)(b) or (4)(b), as the case may be, for the immediately preceding taxation year of the charity and five or less of its immediately subsequent taxation years, include in the computation of the amounts expended on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, such portion of that disbursement excess as was not so included under this subsection for any preceding taxation year.Marginal note:Definition ofdisbursement excess(21)For the purpose of subsection (20),disbursement excess, for a taxation year of a charity, means the amount, if any, by which the total of amounts expended in the year by the charity on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements exceeds its disbursement quota for the year.Marginal note:Refusal to register(22)The Minister may, by registered mail, give notice to a person that the application of the person for registration as a registered charity, registered Canadian amateur athletic association, registered journalism organization or qualified donee referred to in subparagraph (a)(i) or (iii) of the definitionqualified doneein subsection (1) is refused.Marginal note:Annulment of registration(23)The Minister may, by registered mail, give notice to a person that the registration of the person as a registered charity is annulled and deemed not to have been so registered, if the person was so registered by the Minister in error or the person has, solely as a result of a change in law, ceased to be a charity.Marginal note:Receipts issued before annulment(24)An official receipt referred to in Part XXXV of theIncome Tax Regulationsissued, by a person whose registration has been annulled under subsection (23), before that annulment is, if the receipt would have been valid were the person a registered charity at the time the receipt was issued, deemed to be a valid receipt under that Part.Marginal note:Refusal to register(25)The Minister may refuse to register a charity or Canadian amateur athletic association that has applied for registration as a registered charity or registered Canadian amateur athletic association if(a)the application for registration is made on its behalf 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 theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.Marginal note:Foreign charities(26)For the purposes of subparagraph (a)(v) of the definitionqualified doneein 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.
(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)
(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)
(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
(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)
(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
(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)
(i)if the registered charity is a charitable organization, $100,000, and(ii)in any other case, $25,000,
(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 formulaA + B – CwhereAis the percentage determined under this paragraph in respect of the private foundation in respect of the class for the preceding taxation year,Bis 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), andCis 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)
(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)
(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)
(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,
(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
(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
(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
(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,
(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 theCriminal Records Actand 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)
(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 theCriminal Records Actand the record suspension has not been revoked or ceased to have effect,
(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)
(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),
(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,
(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
(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)
(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)
(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
(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)
(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
(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)
(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),
(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 definitioncharitable purposesin 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)
(i)the disbursement is in furtherance of a charitable purpose (determined without reference to the definitioncharitable purposesin 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)
(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)
(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)
(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,
(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)
(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)
(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)
(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)
(a)a designated gift;(b)[Repealed, 2018, c. 27, s. 17](c)a transfer that has, because of paragraph (c) of the description of B in subsection 188(1.1), paragraph 189(6.2)(b) or subsection 189(6.3), reduced the amount of a liability under Part V; and(d)expenditures on administration and management of the charity.
(a)authorize a change in the number of periods chosen by a registered charity in determining the prescribed amount; and(b)accept any method for the determination of the fair market value of property or a portion thereof that may be required in determining the prescribed amount.
(a)carries on a business that is not a related business of that charity;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the organization’s disbursement quota for that year; or(c)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement.
(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement.
(a)carries on a business that is not a related business of that charity;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year;(b.1)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;(c)since June 1, 1950, acquired control of any corporation;(d)since June 1, 1950, incurred debts, other than debts for current operating expenses, debts incurred in connection with the purchase and sale of investments and debts incurred in the course of administering charitable activities; or(e)at any time within the 24 month period preceding the day on which notice is given to the foundation by the Minister pursuant to subsection 168(1) and at a time when the foundation was a private foundation, took any action or failed to expend amounts such that the Minister was entitled, pursuant to subsection 149.1(4), to revoke its registration as a private foundation.
(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;
(a)carries on any business;(b)fails to expend in any taxation year, on charitable activities carried on by it and by way of gifts made by it that are qualifying disbursements, amounts the total of which is at least equal to the foundation’s disbursement quota for that year;(b.1)makes a disbursement, other than(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;(c)has, in respect of a class of shares of the capital stock of a corporation, a divestment obligation percentage at the end of any taxation year;(d)since June 1, 1950, incurred debts, other than debts for current operating expenses, debts incurred in connection with the purchase and sale of investments and debts incurred in the course of administering charitable activities.
(i)a disbursement made in the course of charitable activities carried on by it, or(ii)a qualifying disbursement;
(a)of a registered charity, if it has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the expenditure of amounts on charitable activities;(b)of a registered charity, if it may reasonably be considered that a purpose of entering into a transaction (including the acceptance of a gift) with another registered charity to which paragraph (a) applies was to assist the other registered charity in avoiding or unduly delaying the expenditure of amounts on charitable activities;(c)of a registered charity, if afalse statement(as defined in subsection 163.2(1)) was made in circumstances amounting toculpable conduct(as defined in subsection 163.2(1)) in the furnishing of information for the purpose of obtaining or maintaining its registration;(d)of a registered charity, if it has in a taxation year received a gift of property (other than a designated gift) from another registered charity with which it does not deal at arm’s length and it has expended, before the end of the next taxation year, in addition to its disbursement quota for each of those taxation years, an amount that is less than the fair market value of the property, on charitable activities carried on by it or by way of gifts that are qualifying disbursements to qualified donees or grantee organizations, with which it deals at arm’s length;(e)of a registered charity, if an ineligible individual is a director, trustee, officer or like official of the charity, or controls or manages the charity, directly or indirectly, in any manner whatever; and(f)of a registered charity, if it accepts a gift from a foreign state, as defined in section 2 of theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(a)for any reason described in subsection 168(1);(b)if the association carries on a business that is not a related business of that association;(c)if an ineligible individual is a director, trustee, officer or like official of the association, or controls or manages the association, directly or indirectly, in any manner whatever; or(d)if the association accepts a gift from a foreign state, as defined in section 2 of theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(a)a related business; or(b)activities involving the participation of professional athletes, if those activities are ancillary and incidental to its exclusive purpose and exclusive function.
(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
(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,
(a)a corporation is controlled by a charitable foundation if more than 50% of the corporation’s issued share capital, having full voting rights under all circumstances, belongs to(i)the foundation, or(ii)the foundation and persons with whom the foundation does not deal at arm’s length,but, for the purpose of paragraph (3)(c), a charitable foundation is deemed not to have acquired control of a corporation if it has not purchased or otherwise acquired for consideration more than 5% of the issued shares of any class of the capital stock of that corporation;(b)there shall be included in computing the income of a charity for a taxation year all gifts received by it in the year including gifts from any other charity but not including(i)a designated gift,(ii)any gift or portion of a gift in respect of which it is established that the donor is not a charity and(A)has not been allowed a deduction under paragraph 110.1(1)(a) in computing the donor’s taxable income or under subsection 118.1(3) in computing the donor’s tax payable under this Part, or(B)was not taxable under section 2 for the taxation year in which the gift was made, or(iii)any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and(c)subsections 104(6) and 104(12) are not applicable in computing the income of a charitable foundation that is a trust.
(i)the foundation, or(ii)the foundation and persons with whom the foundation does not deal at arm’s length,
(i)a designated gift,(ii)any gift or portion of a gift in respect of which it is established that the donor is not a charity and(A)has not been allowed a deduction under paragraph 110.1(1)(a) in computing the donor’s taxable income or under subsection 118.1(3) in computing the donor’s tax payable under this Part, or(B)was not taxable under section 2 for the taxation year in which the gift was made, or(iii)any gift or portion of a gift in respect of which it is established that the donor is a charity and that the gift was not made out of the income of the donor; and
(A)has not been allowed a deduction under paragraph 110.1(1)(a) in computing the donor’s taxable income or under subsection 118.1(3) in computing the donor’s tax payable under this Part, or(B)was not taxable under section 2 for the taxation year in which the gift was made, or
(a)the information contained in a public information return referred to in subsection 149.1(14) or (14.1) shall be communicated or otherwise made available to the public by the Minister in such manner as the Minister deems appropriate;(b)the Minister may make available to the public in any manner that the Minister considers appropriate, in respect of each registered, or previously registered, charity, Canadian amateur athletic association, journalism organization and qualified donee referred to in paragraph (a) of the definitionqualified doneein subsection (1),(i)its name, address and date of registration,(ii)in the case of a registered, or previously registered, charity, Canadian amateur athletic association or journalism organization, its registration number, and(iii)the effective date of any revocation, annulment or termination of registration; and(c)if, at any time during a taxation year of a private foundation that is a registered charity, the private foundation holds more than an insignificant interest in respect of a class of shares of the capital stock of a corporation, the Minister shall make available to the public in such manner as the Minister deems appropriate,(i)the name of the corporation, and(ii)in respect of each class of shares of the corporation, that portion of the total corporate holdings percentage of the private foundation in respect of the class that is attributable to(A)holdings of shares of that class by the private foundation, and(B)the total of all holdings of shares of that class by relevant persons in respect of the private foundation.(d)[Repealed, 2017, c. 20, s. 25]
(i)its name, address and date of registration,(ii)in the case of a registered, or previously registered, charity, Canadian amateur athletic association or journalism organization, its registration number, and(iii)the effective date of any revocation, annulment or termination of registration; and
(i)the name of the corporation, and(ii)in respect of each class of shares of the corporation, that portion of the total corporate holdings percentage of the private foundation in respect of the class that is attributable to(A)holdings of shares of that class by the private foundation, and(B)the total of all holdings of shares of that class by relevant persons in respect of the private foundation.
(A)holdings of shares of that class by the private foundation, and(B)the total of all holdings of shares of that class by relevant persons in respect of the private foundation.
(a)the application for registration is made on its behalf 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 theState Immunity Act, that is set out on the list referred to in subsection 6.1(2) of that Act.
(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.
(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 textsee relevant amending Acts and regulations.]R.S., 1985, c. 1 (5th Supp.), s. 149.11994, c. 7, Sch