Section 149.1

Subsection 149.1(1) - Definitions

Charitable Foundation

Cases

Public Television Association of Quebec v. Canada (National Revenue), 2015 FCA 170

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency appellant failed to control its alleged agent (a US public television station) 41

Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at 6044], 2013 FCA 120

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Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)

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See Also

Re Levy Estate (1989), 68 OR (2d) 385 (Ont CA)

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Administrative Policy

31 March 2017 External T.I. 2016-0630351E5 - Return of a gift

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(26) return of gift made 35 years ago 277
Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(15) return of gift made 35 years previously by charity 280

Elena Hoffstein and Robin Roddey, "Private Foundations and Community Foundations", Personal Tax Planning, 2001 Canadian Tax Journal, Vol. 49, No. 5, p. 1258.

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

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Articles

Elie Roth, Tim Youdan, Chris Anderson, Kim Brown, "Classification of Trusts for Income Tax Purposes", Chapter 2 of Canadian Taxation of Trusts (Canadian Tax Foundation), 2016.

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Charitable Organization

Cases

Credit Counselling Services of Atlantic Canada Inc. v. Canada (National Revenue), 2016 FCA 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(2) annulment for pursuing prevention of poverty 46

Opportunities for the Disabled Foundation v. Canada (National Revenue), 2016 FCA 94

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) registration can be revoked for inadequate records 182
Tax Topics - Income Tax Act - Section 165 - Subsection 165(3) timeliness issues addressed by appeal right 185

Humanics Institute v. Canada (National Revenue), 2015 DTC 5012 [at 5542], 2014 FCA 265

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Sagkeeng Memorial Arena Inc. v. Canada (National Revenue), 2012 DTC 5112 [at 7119], 2012 FCA 171

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News to you Canada v. Canada (National Revenue), 2011 DTC 5105 [at 5916], 2011 FCA 192

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Hostelling International Canada v. Canada (National Revenue), 2009 DTC 5643, 2008 FCA 396

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A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 S.C.R. 217

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Travel Just v. Canada Revenue Agency, 2007 DTC 5012, 2006 FCA 343

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Bayit Lepletot v. Canada (Minister of National Revenue), 2006 DTC 6321, 2006 FCA 128

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Fuaran Foundation v. Canada (Customs and Revenue Agency), 2004 DTC 6399, 2004 FCA 181

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Canadian Committee for the Tel Aviv Foundation v. Canada, 2002 DTC 6843, 2002 FCA 72

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Alliance For Life v. Canada (Minister of National Revenue), 99 DTC 5228 (FCA)

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Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 S.C.R. 10

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Words and Phrases
incidental

Action des Femmes Handicapées (Montreal) v. MNR, 98 DTC 6528 (FCA)

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Human Life International in Canada Inc. v. MNR, 98 DTC 6196 (FCA)

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Interfaith Development Education Association, Burlington v. MNR, 97 DTC 5424 (FCA)

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Briarpatch Inc. v. The Queen, 96 DTC 6294 (FCA)

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Vancouver Regional FreeNet Association v. MNR, 96 DTC 6440 (FCA)

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Everywoman's Health Centre Society (1988) v. The Queen, 92 DTC 6001 (FCA)

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The Seventh Division, Pacific Northwest Region, National Model Railroad Association v. MNR, 89 DTC 5133 (FCA)

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N.D.G. Neighbourhood Association v. MNR, 88 DTC 6279, [1988] 2 CTC 14 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 167 - Subsection 167(5) 37

Toronto Volgograd Committee v. MNR, 88 DTC 6192, [1988] 1 CTC 365 (FCA)

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Positive Action Against Pornography v. MNR, 88 DTC 6186, [1988] 1 CTC 232 (FCA)

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Polish Canadian Television Production Society v. MNR, 87 DTC 5216, [1987] 1 CTC 319 (FCA)

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Native Communications Society of B.C. v. M.N.R., 86 DTC 6353, [1986] 2 CTC 170 (FCA)

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Scarborough Community Legal Services v. The Queen, 85 DTC 5102, [1985] 1 CTC 98 (FCA)

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McBurney v. The Queen, 84 DTC 6494, [1984] CTC 466 (FCTD), rev'd 85 DTC 5433, [1985] 2CTC 214 (FCA)

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Hutterian Brethren Church of Wilson v. The Queen, 79 DTC 5474, [1980] CTC 1 (FCA)

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See Also

Latimer v. Commissioner of Inland Revenue, [2004] 1 WLR 1466 (PC)

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L.I.U.N.A. Local 527 Members' Training Trust Fund v. The Queen, 92 DTC 2365 (TCC)

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Re Public Trustee and Toronto Humane Society (1987), 60 OR (2d) 236 (Ont HC)

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Re Ronald McDonald Society (1984), 7.DLR (4th) 367 (BCCA)

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Re Laidlaw Foundation (1984), 48 OR (Zd) 549 (Ont. DC)

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C.I.R. v. McMullen, [1980] T.R. 85 (HL)

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C.I.R. v. White, [1980] T.R. 155 (HC)

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Barralet v. A.G. re South Place Ethical Society, [1980] T.R. 217 (HC)

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Administrative Policy

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

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16 July 2001 Comfort Letter 20010716

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13 March 1992 T.I. (Tax Window, No. 18, p. 23, ¶1806)

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Articles

Cullity, "The Myth of Charitable Activities", Estates & Trusts Journal, July 1990, p. 7.

Bromley, "Political, Foreign and Business Activities: Problems in the Law of Charities", 1989 Conference Report, c. 36

Disbursement Quota

Administrative Policy

3 August 1995 External T.I. 5-950789 -

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9 May 1994 T.I. 940710 (C.T.O. "Liability for Part V Tax")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 189 - Subsection 189(3) 49

Articles

Wolfe Goodman, "Income Tax - Charities - Disbursement Quota - Effect on Disbursement Quota of Capital Encroachment on 'Ten Year Gift'", 21 Estates, Trusts & Pensions Journal, p. 374.

Ineligible Individual

Administrative Policy

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

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Public Foundation

Cases

Sheldon Inwentash and Lynn Factor Charitable Foundation v. Canada, 2012 FCA 136

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Administrative Policy

T4063(E) Rev. 12 "Registering a Charity for Income Tax Purposes"

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Qualified Donee

Paragraph (a)

Sujbparagraph (a)(iii)

Administrative Policy

5 June 2014 Internal T.I. 2014-0532281I7 F - Chambre des communes-donataire reconnu 149.1(1)

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Words and Phrases
government

Related Business

Cases

Prescient Foundation v. Canada (National Revenue), 2013 DTC 5101 [at 6044], 2013 FCA 120

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House of Holy God v. Canada (Attorney General), 2009 DTC 5901, 2009 FCA 148

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Earth Fund v. MNR, 2003 DTC 5016 (FCA)

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Administrative Policy

CG-013 "Fundraising by Registered Charities" 20 April 2012

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2006 Ruling 2005-0160481R3 - Charitable Organization - Related Business

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Policy Statement CPS-019 "What is a Related Business?" 31 March 2003

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Subsection 149.1(1.1) - Exclusions

Administrative Policy

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

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Subsection 149.1(2) - Revocation of registration of charitable organization

Cases

Credit Counselling Services of Atlantic Canada Inc. v. Canada (National Revenue), 2016 FCA 193

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization prevention of poverty not relief of poverty or of general community benefit 242

Canadian Magen David Adom for Israel v. Canada (Minister of National Revenue), 2002 DTC 7353, 2002 FCA 323

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Administrative Policy

Cathy Hawara, Director General, Charities Directorate, "The CRA Charities Directorate's Approach to Compliance", 2014 Conference Report, Canadian Tax Foundation, 37:1-10

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Paragraph 149.1(2)(a)

Administrative Policy

2014 Ruling 2014-0529291R3 F - Use of a trust by a charitable organization

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2012 Ruling 2011-0431051R3 - Charity's interest in a taxable corporation

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2003 Ruling 2003-002420 -

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2003 Ruling 2002-016551 -

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1 June 1992 T.I. 920737 (December 1992 Access Letter, p. 31, ¶C144-189)

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Subsection 149.1(3) - Revocation of registration of public foundation

Paragraph 149.1(3)(a)

Cases

Alberta Institute on Mental Retardation v. The Queen, 87 DTC 5306, [1987] 2 CTC 70 (FCA)

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Administrative Policy

24 January 1992 Memorandum (Tax Window, No. 16, p. 3, ¶1715, January - February 1993 Access Letter, p. 33, ¶C144 - 196)

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4 October 1991 T.I. (Tax Window, No. 10, p. 14, ¶1495)

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Paragraph 149.1(3)(c)

Administrative Policy

4 October 1991 T.I. (Tax Window, No. 10, p. 14, ¶1495)

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Paragraph 149.1(3)(d)

Administrative Policy

24 January 1992 Memorandum (Tax Window, No. 16, p. 3, ¶1715, January - February 1993 Access Letter, p. 33, ¶C144 - 196)

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4 June 1991 Memorandum (Tax Window, No. 4, p. 30, ¶1278)

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Subsection 149.1(6)

Paragraph 149.1(6)(a)

Cases

Many Mansions Spiritual Center, Inc. v. Canada (National Revenue), 2019 FCA 189

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(e) failure to record disbursements 71
Tax Topics - Income Tax Act - Section 168 - Subsection 168(1) - Paragraph 168(1)(b) revocation of charity’s registration on the grounds that it let its pastor occasionally use office space in his personal business 257

Subsection 149.1(6.1) - Charitable purposes

Articles

Bromley, "Political, Foreign and Business Activities: Problems in the Law of Charities", 1989 Conference Report, c. 36

Subsection 149.1(6.2) - Charitable activities

Cases

Canada Without Poverty v. AG Canada, 2018 ONSC 4147

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Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) unjustified restriction in s. 149(6.2) on public policy advocacy in support of charitable object 262

Action by Christians for the abolition of torture v. Canada, 2003 DTC 5394, 2002 FCA 499

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Words and Phrases
political activities

Finance

Statement by the Minister of National Revenue and Minister of Finance on the Government’s Commitment to Clarifying the Rules Governing the Political Activities of Charities 15 August 2018 Press Release

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Report of the Consultation Panel on the Political Activities of Charities 31 March 2017

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Subsection 149.1(12) - Rules

Paragraph 149.1(12)(a)

Administrative Policy

2013 Ruling 2012-0443321R3 - Donation of shares to public foundation

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28 January 1994 T.I. 940144 (C.T.O. "Private Foundations")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 189 - Subsection 189(3) 62