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Versions of s. 149.1(5)

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. 2023-01-01 to present available View Source
    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, forand the purposeregistered ofcharity’s paragraphdisbursement 149.1(2)(b), 149.1(3)(b) or 149.1(4)(b), as the case may be, that amountquota shall be deemed to be an amount expendedreduced by thethat charity in the year on charitable activities carried on by it.amount.
    Full text

    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.

  2. 2018-12-13 to 2023-01-01 View Source
    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, for the purpose of paragraph 149.1(2)(b), 149.1(3)(b) or 149.1(4)(b), as the case may be, that amount shall be deemed to be an amount expended by the charity in the year on charitable activities carried on by it.
    Full text

    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, for the purpose of paragraph 149.1(2)(b), 149.1(3)(b) or 149.1(4)(b), as the case may be, that amount shall be deemed to be an amount expended by the charity in the year on charitable activities carried on by it.

  3. 2004-08-31 to 2018-12-13 View Source

    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, for the purpose of paragraph 149.1(2)(b), 149.1(3)(b) or 149.1(4)(b), as the case may be, that amount shall be deemed to be an amount expended by the charity in the year on charitable activities carried on by it.