Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 149.1(4.1)(b)

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 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;
    Full text

    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;

  2. 2010-12-15 to 2018-12-13 View Source
    of thea otherregistered charity referred to in paragraph (a),charity, if it canmay reasonably be considered that,that bya acceptingpurpose of entering into a transaction (including the gift,acceptance itof acteda in concertgift) with theanother registered charity to which paragraph (a) applies;applies andwas to assist the other registered charity in avoiding or unduly delaying the expenditure of amounts on charitable activities;
    Full text

    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;

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

    of the other charity referred to in paragraph (a), if it can reasonably be considered that, by accepting the gift, it acted in concert with the registered charity to which paragraph (a) applies; and