Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 149.1(4.1)(a)

I-3.3 — Income Tax Act · 3 versions · View current text

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

  1. 2018-12-13 to present available View Source
    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;
    Full text

    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;

  2. 2010-12-15 to 2018-12-13 View Source
    of a registered charity, if the registered charityit has madeentered into a transaction (including a gift to another registered charitycharity) and it canmay reasonably be considered that onea purpose of the main purposes of making the gifttransaction was to avoid or unduly delay the expenditure of amounts on charitable activities;
    Full text

    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;

  3. 2005-05-13 to 2010-12-15 View Source

    of a registered charity, if the registered charity has made a gift to another registered charity and it can reasonably be considered that one of the main purposes of making the gift was to unduly delay the expenditure of amounts on charitable activities;