Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 3504 from 2013-06-26 to 2023-03-06:

 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) 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
  • 2013, c. 34, s. 394
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