Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2015-06-09 and last amended on 2015-05-29. Previous Versions

PART LXXXVIINATIONAL ARTS SERVICE ORGANIZATIONS

 For the purposes of paragraph 149.1(6.4)(d) of the Act, the following conditions are prescribed for a national arts service organization:

  • (a) the organization is an organization

    • (i) that is, because of paragraph 149(1)(l) of the Act, exempt from tax under Part I of the Act,

    • (ii) that represents, in an official language of Canada, a community of artists from one or more of the following sectors of activity in the arts community, that is, theatre, opera, music, dance, painting, sculpture, drawing, crafts, design, photography, the literary arts, film, sound recording and other audio-visual arts,

    • (iii) no part of the income of which may be payable to, or otherwise available for the personal benefit of, any proprietor, member, shareholder, trustee, or settlor of the organization, except where the payment is for services rendered or is an amount to which paragraph 56(1)(n) of the Act applies in respect of the recipient,

    • (iv) all of the resources of which are devoted to the activities and objects described in its application for its last designation by the Minister of Canadian Heritage pursuant to paragraph 149.1(6.4)(a) of the Act,

    • (v) more than 50 per cent of the directors, trustees, officers or other officials of which deal with each other at arm’s length, and

    • (vi) no more than 50% of the property of which at any time has been contributed or otherwise paid into the organization by one person or members of a group of persons who do not deal with each other at arm’s length and, for the purpose of this subparagraph, a reference to any person or to members of a group does not include a reference to Her Majesty in Right of Canada or a province, a municipality, a registered charity that is not a private foundation or any club, society or association described in paragraph 149(1)(l) of the Act; and

  • (b) the activities of the organization (which may include collective bargaining on behalf of its sector of activity under the Status of the Artist Act, provided it is not the organization’s primary activity) are confined to one or more of

    • (i) promoting one or more art forms,

    • (ii) conducting research into one or more art forms,

    • (iii) sponsoring arts exhibitions or performances,

    • (iv) representing interests of the arts community or a sector thereof (but not of individuals) before governmental, judicial, quasi-judicial or other public bodies,

    • (v) conducting workshops, seminars, training programs and similar development programs relating to the arts for members of the organization, in respect of which the value of benefits received or enjoyed by members of the organization is required by paragraph 56(1)(aa) of the Act to be included in computing the incomes of those members,

    • (vi) educating the public about the arts community or the sector represented by the organization,

    • (vii) organizing and sponsoring conventions, conferences, competitions and special events relating to the arts community or the sector represented by the organization,

    • (viii) conducting arts studies and surveys of interest to members of the organization relating to the arts community or the sector represented by the organization,

    • (ix) acting as an information centre by maintaining resource libraries and data bases relating to the arts community or the sector represented by the organization,

    • (x) disseminating information relating to the arts community or the sector represented by the organization, and

    • (xi) paying amounts to which paragraph 56(1)(n) of the Act applies in respect of the recipient and which relate to the arts community or the sector represented by the organization.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/94-140, s. 16;
  • SOR/94-686, s. 51(F);
  • SOR/2007-116, s. 18;
  • SOR/2010-93, s. 40;
  • SOR/2011-188, s. 28.