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Income Tax Regulations (C.R.C., c. 945)

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Regulations are current to 2022-09-22 and last amended on 2022-06-23. Previous Versions

PART XXXII[Repealed, SOR/2011-188, s. 17] (continued)

 [Repealed, 2007, c. 35, s. 74]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-725, s. 3
  • SOR/86-488, s. 4
  • SOR/88-165, s. 17
  • SOR/89-102, s. 1
  • SOR/89-409, s. 2
  • SOR/92-660, s. 1
  • SOR/94-126, s. 1
  • SOR/94-140, s. 7
  • SOR/97-408, s. 1
  • SOR/2001-187, s. 4
  • SOR/2005-15, s. 1
  • 2007, c. 35, s. 74

 [Repealed, SOR/2011-188, s. 17]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/85-696, s. 9
  • SOR/2011-188, s. 17

PART XXXIIITax Transfer Payments

 For the purposes of subsection 154(2) of the Act, a rate of 45% is prescribed.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/99-17, s. 8
  • SOR/2006-1, s. 1

PART XXXIVInternational Development Assistance Programs

 For the purposes of paragraphs 122.3(1)(a) and 250(1)(d) of the Act, each international development assistance program of the Canadian International Development Agency that is financed with funds (other than loan assistance funds) provided under External Affairs Vote 30a, Appropriation Act No. 3, 1977-78, or another vote providing for such financing, is hereby prescribed as an international development assistance program of the Government of Canada.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/78-127, s. 1
  • SOR/78-349, s. 1
  • SOR/85-696, s. 10

PART XXXVGifts

[
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-269, s. 1
  • 2011, c. 24, s. 80
]

Interpretation

 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

Contents of Receipts

  •  (1) Every official receipt issued by a registered organization shall contain a statement that it is an official receipt for income tax purposes and shall show clearly in such a manner that it cannot readily be altered,

    • (a) the name and address in Canada of the organization as recorded with the Minister;

    • (b) the registration number assigned by the Minister to the organization;

    • (c) the serial number of the receipt;

    • (d) the place or locality where the receipt was issued;

    • (e) where the gift is a cash gift, the date on which or the year during which the gift was received;

    • (e.1) where the gift is of property other than cash

      • (i) the date on which the gift was received,

      • (ii) a brief description of the property, and

      • (iii) the name and address of the appraiser of the property if an appraisal is done;

    • (f) the date on which the receipt was issued;

    • (g) the name and address of the donor including, in the case of an individual, the individual’s first name and initial;

    • (h) the amount that is

      • (i) the amount of a cash gift, or

      • (ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift is made;

    • (h.1) a description of the advantage, if any, in respect of the gift and the amount of that advantage;

    • (h.2) the eligible amount of the gift;

    • (i) the signature, as provided in subsection (2) or (3), of a responsible individual who has been authorized by the organization to acknowledge gifts; and

    • (j) the name and Internet website of the Canada Revenue Agency.

  • (1.1) Every official receipt issued by another recipient of a gift shall contain a statement that it is an official receipt for income tax purposes and shall show clearly in such a manner that it cannot readily be altered,

    • (a) the name and address of the other recipient of the gift;

    • (b) the serial number of the receipt;

    • (c) the place or locality where the receipt was issued;

    • (d) where the gift is a cash gift, the date on which the gift was received;

    • (e) where the gift is of property other than cash

      • (i) the date on which the gift was received,

      • (ii) a brief description of the property, and

      • (iii) the name and address of the appraiser of the property if an appraisal is done;

    • (f) the date on which the receipt was issued;

    • (g) the name and address of the donor including, in the case of an individual, the individual’s first name and initial;

    • (h) the amount that is

      • (i) the amount of a cash gift, or

      • (ii) if the gift is of property other than cash, the amount that is the fair market value of the property at the time that the gift was made;

    • (h.1) a description of the advantage, if any, in respect of the gift and the amount of that advantage;

    • (h.2) the eligible amount of the gift;

    • (i) the signature, as provided in subsection (2) or (3.1), of a responsible individual who has been authorized by the other recipient of the gift to acknowledge donations; and

    • (j) the name and Internet website of the Canada Revenue Agency.

  • (2) Except as provided in subsection (3) or (3.1), every official receipt shall be signed personally by an individual referred to in paragraph (1)(i) or (1.1)(i).

  • (3) Where all official receipt forms of a registered organization are

    • (a) distinctively imprinted with the name, address in Canada and registration number of the organization,

    • (b) serially numbered by a printing press or numbering machine, and

    • (c) kept at the place referred to in subsection 230(2) of the Act until completed as an official receipt,

    the official receipts may bear a facsimile signature.

  • (3.1) Where all official receipt forms of another recipient of the gift are

    • (a) distinctively imprinted with the name and address of the other recipient of the gift,

    • (b) serially numbered by a printing press or numbering machine, and

    • (c) if applicable, kept at a place referred to in subsection 230(1) of the Act until completed as an official receipt,

    the official receipts may bear a facsimile signature.

  • (4) An official receipt issued to replace an official receipt previously issued shall show clearly that it replaces the original receipt and, in addition to its own serial number, shall show the serial number of the receipt originally issued.

  • (5) A spoiled official receipt form shall be marked “cancelled” and such form, together with the duplicate thereof, shall be retained by the registered organization or the other recipient of a gift as part of its records.

  • (6) Every official receipt form on which any of the following is incorrectly or illegibly entered is deemed to be spoiled:

    • (a) the date on which the gift is received;

    • (b) the amount of the gift, in the case of a cash gift;

    • (c) a description of the advantage, if any, in respect of the gift and the amount of that advantage; and

    • (d) the eligible amount of the gift.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-269, s. 3
  • SOR/2007-74, s. 1
  • 2013, c. 34, s. 393

Contents of Information Returns

 Every information return required to be filed under subsection 110.1(16) or 118.1(27) of the Act in respect of a transfer of property must contain

  • (a) a description of the transferred property;

  • (b) the fair market value of the transferred property at the time of the transfer;

  • (c) the date on which the property was transferred;

  • (d) the name and address of the transferee of the property including, in the case of an individual, their first name and initial; and

  • (e) if the transferor of the property, or a person not dealing at arm’s length with the transferor, issued the receipt referred to in subsection 110.1(14) or 118.1(25) of the Act, the information contained in that receipt.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2011, c. 24, s. 82

Employees’ Charity Trusts

[
  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-140, s. 9(F), SOR/94-686, s. 51(F)
]

 Where

  • (a) a registered organization

    • (i) is an employees’ charity trust, or

    • (ii) has appointed an employer as agent for the purpose of remitting, to that registered organization, donations that are collected by the employer from the employer’s employees, and

  • (b) each copy of the return required by section 200 to be filed for a year by an employer of employees who donated to the registered organization in that year shows

    • (i) the amount of each employee’s donations to the registered organization for the year collected by the employer, and

    • (ii) the registration number assigned by the Minister to the registered organization,

section 3501 shall not apply and the copy of the portion of the return, relating to each employee who made a donation to the registered organization in that year, that is required by section 209 to be distributed to the employee for filing with the employee’s income tax return shall be an official receipt.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/94-140, s. 10
  • SOR/94-686, s. 51(F)

 [Repealed, 2018, c. 12, s. 44]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/90-411, s. 1
  • SOR/94-686, s. 51(F)
  • 2011, c. 24, s. 83
  • 2018, c. 12, s. 44

Prescribed Donees

 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

Conditions

 [Repealed, 2017, c. 20, s. 32]

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • 2009, c. 2, s. 104
  • 2017, c. 20, s. 32

PART XXXVIReserves for Surveys

  •  (1) For the purposes of paragraph 20(1)(o) of the Act, the amount hereby prescribed is

    • (a) for the third taxation year preceding the taxation year during which a survey is scheduled to occur, the amount that is 1/4 of the estimate of the expenses of the survey;

    • (b) for the second taxation year preceding the taxation year during which a survey is scheduled to occur, the amount that is 1/2 of the estimate of the expenses of the survey;

    • (c) for the first taxation year preceding the taxation year during which a survey is scheduled to occur, the amount that is 3/4 of the estimate of the expenses of the survey; and

    • (d) for the taxation year during which a survey is scheduled to occur, if the quadrennial or other special surveys have not, at the end of the year, been completed to the extent that the vessel is permitted to proceed on a voyage, the amount remaining after deducting from the estimate of the expenses of the survey the amount of expenses actually incurred in the year in carrying out the survey.

  • (2) In this section,

    classification society

    classification society means a society or association for the classification and registry of shipping approved by the Minister of Transport under the Canada Shipping Act; (société de classification)

    estimate of the expenses of survey

    estimate of the expenses of survey means a fair and reasonable estimate, made by a taxpayer at the time of filing his return of income for the third taxation year preceding the taxation year in which a quadrennial survey is scheduled to occur, of the costs, charges and expenses which might be expected to be necessarily incurred by him by reason of that survey and in respect of which he does not have or possess nor is he likely to have or possess any right of reimbursement, recoupment, recovery or indemnification from any other person or source; (évaluation des dépenses d’expertise)

    inspector

    inspector means a steamship inspector appointed under Part VIII of the Canada Shipping Act; (inspecteur)

    quadrennial survey

    quadrennial survey means a periodical survey, not being an annual survey nor a survey coinciding as to time with the construction of a vessel, in accordance with the rules of a classification society or, an extended inspection, not being an annual inspection nor an inspection coinciding as to time with the construction of a vessel, pursuant to the provisions of the Canada Shipping Act, and the regulations thereunder; (expertise quadriennale)

    survey

    survey means the drydocking of a vessel, the examination and inspection of its hull, boilers, machinery, engines and equipment by an inspector or a surveyor and everything done to such vessel, its hull, boilers, machinery, engines and equipment pursuant to an order, requirement or recommendation given or made by the inspector or surveyor as the result of the examination and inspection so that a safety and inspection certificate might be issued in respect of the vessel pursuant to the provisions of the Canada Shipping Act, and the regulations thereunder or, as the case may be, so that the vessel might be entitled to retain the character assigned to it in the registry book of a classification society; (expertise)

    surveyor

    surveyor means a surveyor to a classification society. (expert)

 
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