Income Tax Regulations

3500 In this Part,

employees’ charity trust

employees’ charity trust means a registered charity that is organized for the purpose of remitting, to other registered charities, donations that are collected from employees by an employer; (fuducie de bienfaisance d’employés)

official receipt

official receipt means a receipt for the purposes of subsection 110.1(2) or (3) or 118.1(2), (6) or (7) of the Act, containing information as required by section 3501 or 3502; (reçu officiel)

official receipt form

official receipt form means any printed form that a registered organization or other recipient of a gift has that is capable of being completed, or that originally was intended to be completed, as an official receipt by it; (formule de reçu officiel)

other recipient of a gift

other recipient of a gift means a person, to whom a gift is made by a taxpayer, referred to in any of subparagraphs 110.1(1)(a)(iii) to (vii), paragraphs 110.1(1)(b) and (c), subparagraph 110.1(3)(a)(ii), paragraphs (c) to (g) of the definition total charitable gifts in subsection 118.1(1), the definition total Crown gifts in subsection 118.1(1), paragraph (b) of the definition total cultural gifts in subsection 118.1(1) and paragraph 118.1(6)(b) of the Act; (autre bénéficiaire d’un don)

registered organization

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