← Historical versions

Versions of s. 149.1(6.1)

I-3.3 — Income Tax Act · 2 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
    For the purposes of the definition charitable foundation in subsection 149.1(1), where(1), a corporation or trust that devotes substantiallyany allpart of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes andpurposes.
    Full text

    For the purposes of the definition charitable foundation in subsection (1), a corporation or trust that devotes any part of its resources to the direct or indirect support of, or opposition to, any political party or candidate for public office shall not be considered to be constituted and operated exclusively for charitable purposes.

  2. 2004-08-31 to 2018-12-13 View Source

    For the purposes of the definition charitable foundation in subsection 149.1(1), where a corporation or trust devotes substantially all of its resources to charitable purposes and