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Income Tax Regulations

Version of section 3504 from 2010-09-23 to 2013-06-25:


 For the purposes of subparagraph 110.1(3)(a)(ii) and paragraph 118.1(6)(b) of the Act, the following are prescribed donees:

  • (a) Friends of the Nature Conservancy of Canada, Inc., a charity established in the United States;

  • (b) The Nature Conservancy, a charity established in the United States; and

  • (c) American Friends of Canadian Land Trusts.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/86-488, s. 6
  • SOR/94-140, s. 11
  • SOR/94-686, s. 51(F)
  • SOR/2007-74, s. 2
  • SOR/2010-197, s. 1
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