SOR-90-763 Registered Charities Information Return Fee Order

Current to 2019-06-21 · last amended 2006-03-22

Contents

The Minister of National Revenue, pursuant to Order in Council P.C. 1988-2271 of September 29, 1988*, made pursuant to paragraph 19(b) of the Financial Administration Act, hereby makes the annexed Order prescribing the fee to be paid for copies of documents containing information regarding registered charities. SI/88-189, 1988 Canada Gazette Part II, p. 4365

Ottawa, October 29, 1990

OTTO JELINEK Minister of National Revenue

Short Title

This Order may be cited as the Registered Charities Information Return Fee Order.

Interpretation

In this Order, return means a public information return or part thereof filed by a registered charity with the Minister of National Revenue pursuant to subsection 149.1(14) of the Income Tax Act. (déclaration)

Fee

Subject to section 4, a person who requests a copy of a return shall pay to Her Majesty $0.30 per page for each copy of the return supplied to the person.

Subject to subsection (2), copies of the first twenty returns requested by a person in a fiscal year are free of charge but, where a copy of a return is requested after March 1990 and before the coming into force of this Order, it is counted against the free copies of the first twenty returns to which that person is entitled for the fiscal year ending in 1991.

For the purposes of this section, where a copy of a return is requested in the name of, on behalf of, or for the benefit of another person, or for the purpose of making it available to another person, the person requesting the copy is deemed to be that other person.