s. 1
— Prescribed conservation bodies
The following are prescribed as conservation bodies for the purpose of clause (h) of the definition of “conservation body” in subsection 3 (1) of the Act:
s. 1(1)
A prescribed donee under the Income Tax Act (Canada).
s. 1(2)
A qualified organization, as defined under section 170 (h) of the Internal Revenue Code (United States) and Treasury Reg 1.170A-14 (United States).
s. 1(3)
A corporation created by statute that is a registered charity under the Income Tax Act (Canada).