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Versions of s. 118.1(1), definition “total ecological gifts”, para (b)

I-3.3 — Income Tax Act · 4 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-01-01 to present available View Source
    that is made to a qualified donee that is
    Full text

    that is made to a qualified donee that is

  2. 2014-12-16 to 2018-01-01 View Source
    the landthat is certifiedmade byto a qualified donee that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, andis
    Full text

    that is made to a qualified donee that is

  3. 2013-06-26 to 2014-12-16 View Source
    the land is certified by that Minister, or by a registeredperson charitydesignated oneby ofthat Minister, to be ecologically sensitive land, the mainconservation purposesand protection of which is, in the opinion of thethat Minister ofor the Environment,designated person, important to the conservation and protectionpreservation of Canada’s environmental heritage, and that is approved by that Minister, or that person, in respect of that gift,
    Full text

    the land is certified by that Minister, or by a person designated by that Minister, to be ecologically sensitive land, the conservation and protection of which is, in the opinion of that Minister or the designated person, important to the preservation of Canada’s environmental heritage, and

  4. 2004-08-31 to 2013-06-26 View Source

    a registered charity one of the main purposes of which is, in the opinion of the Minister of the Environment, the conservation and protection of Canada’s environmental heritage, and that is approved by that Minister, or that person, in respect of that gift,