Income Tax Regulations
Version of section 3504 from 2010-09-23 to 2013-06-25:
3504 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
- Date modified: