TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DONEE ORGANIZATION [1 record]
Record 1 - internal organization data 2017-02-15
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- qualified donee
1, record 1, English, qualified%20donee
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Qualified donee-generally includes : a registered Canadian charity; a registered Canadian amateur athletic association; a Canadian tax-exempt housing corporation that only provides low-cost housing for seniors; a municipality in Canada or, under proposed legislation, for gifts made after May 8, 2000, a municipal or public body performing a function of government in Canada; the United Nations and its related agencies; a prescribed university outside Canada; a charitable organization outside Canada to which the Government of Canada has made a donation in 2004 or 2005; and the Government of Canada, a province, or a territory. 2, record 1, English, - qualified%20donee
Record number: 1, Textual support number: 1 OBS
Source: Income Tax Act, S. 149.1(1)(h). 3, record 1, English, - qualified%20donee
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- donataire reconnu
1, record 1, French, donataire%20reconnu
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un donataire reconnu peut être généralement : un organisme canadien de bienfaisance enregistré; une association canadienne enregistrée de sport amateur; un organisme canadien exonéré d'impôt qui fournit exclusivement des logements à prix modique aux personnes âgées; une municipalité du Canada ou, selon une modification proposée, pour les dons faits après le 8 mai 2000, un organisme municipal ou public remplissant une fonction gouvernementale au Canada; l'Organisation des Nations Unies ou une institution qui lui est reliée; une université à l'étranger qui est visée par règlement; une œuvre de bienfaisance à l'étranger à laquelle le gouvernement du Canada a fait des dons en 2004 ou en 2005; le gouvernement du Canada, une province ou un territoire. 2, record 1, French, - donataire%20reconnu
Record number: 1, Textual support number: 1 OBS
Source : Loi de l'impôt sur le revenu, art. 149.1(1)(h). 3, record 1, French, - donataire%20reconnu
Record number: 1, Textual support number: 2 OBS
donataire : mot masculin ou féminin. 3, record 1, French, - donataire%20reconnu
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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