www.charitylaw.ca
www.carters.ca
c)There is now an additional basis upon which charitable
registration may be revoked under ss. 149.1(2) to (4)
–Charitable
registration can be revoked where a registered charity makes a
“gift” to a person or entity other than a “qualified
donee",
–There is an exception where the transfer was in the
course of the charity carrying on charitable activities
d)The determination of the fair market value of property that
is the subject of a gift has been changed in the limited
circumstances described in new s. 248(35), (generally where the donor
acquired the property less than three years before making the
gift)
12