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Income Tax Regulations

Version of section 3500 from 2020-01-01 to 2024-05-28:


 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 paragraph 110.1(2)(a) or 118.1(2)(a) of the Act, containing information 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 paragraph 110.1(1)(c), subparagraph 110.1(2.1)(a)(ii) and paragraphs (a) and (d) of the definition qualified donee in subsection 149.1(1) of the Act; (autre bénéficiaire d’un don)

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)

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-269, s. 2
  • SOR/86-488, s. 5
  • SOR/88-165, s. 18
  • SOR/94-140, s. 8
  • SOR/94-686, s. 51(F)
  • 2011, c. 24, s. 81
  • 2017, c. 33, s. 94
  • 2019, c. 29, s. 57

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