Income Tax Regulations
Version of section 3504 from 2024-11-22 to 2024-11-26:
3504 For the purposes of subparagraphs 110.1(2.1)(a)(ii) and 118.1(5.4)(a)(ii) of the Act, the following are prescribed donees:
(a) American Friends of Canadian Nature 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
- 2013, c. 34, s. 394
- SOR/2024-231, s. 6
- Date modified: