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

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Regulations are current to 2019-08-28 and last amended on 2019-06-25. Previous Versions

AMENDMENTS NOT IN FORCE

  • — 2019, c. 29, s. 57

      • 57 (1) The definition registered organization in section 3500 of the Regulations is replaced by the following:

        registered organization

        registered organization means a registered charity, a registered Canadian amateur athletic association, registered journalism organization or a registered national arts service organization. (organisation enregistrée)

      • (2) Subsection (1) comes into force on January 1, 2020.

  • — 2019, c. 29, s. 58

      • 58 (1) Paragraphs 5800(1)(d) and (e) of the Regulations are replaced by the following:

        • (d) in respect of

          • (i) any record of the minutes of meetings of the executive of a registered charity, registered Canadian amateur athletic association or registered journalism organization,

          • (ii) any record of the minutes of meetings of the members of a registered charity, registered Canadian amateur athletic association or registered journalism organization, and

          • (iii) all documents and by-laws governing a registered charity, registered Canadian amateur athletic association or registered journalism organization,

          the period ending on the day that is two years after the date on which the registration of the registered charity, the registered Canadian amateur athletic association or the registered journalism organization under the Act is revoked;

        • (e) in respect of all records and books of account that are not described in paragraph (d) and that relate to a registered charity, registered Canadian amateur athletic association or registered journalism organization whose registration under the Act is revoked, and in respect of the vouchers and accounts necessary to verify the information in such records and books of account, the period ending on the day that is two years after the date on which the registration of the registered charity, the registered Canadian amateur athletic association or the registered journalism organization under the Act is revoked;

      • (2) Subsection (1) comes into force on January 1, 2020.

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