Vol. 145, No. 25 — December 7, 2011
SI/2011-100 December 7, 2011
FINANCIAL ADMINISTRATION ACT
Quebec Domestic Help Charities Remission Order
P.C. 2011-1323 November 17, 2011
His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2) (see footnote a) of the Financial Administration Act (see footnote b), hereby makes the annexed Quebec Domestic Help Charities Remission Order.
QUEBEC DOMESTIC HELP CHARITIES REMISSION ORDER
1. The following definitions apply in this Order.
“registered charity” has the same meaning as in subsection 248(1) of the Income Tax Act. (organisme de bienfaisance enregistré)
“revocation tax” has the meaning assigned by subsection 188(1.1) of the Income Tax Act. (impôt de révocation)
2. Remission of the revocation tax paid or payable is granted to a person on the condition that the person
- (a) was a registered charity before the coming into force of this Order;
- (b) was a participant in the Financial Assistance Program for Domestic Help Services, established by the Quebec Department of Health and Social Services, before the coming into force of this Order;
- (c) makes a written application for revocation of its registration as a registered charity to the Minister of National Revenue within nine months after the day on which this Order comes into force; and
- (d) makes a written application for remission under this Order to the Minister of National Revenue within nine months after the day on which this Order comes into force.
(This note is not part of the Order.)
The Order remits the revocation tax paid or payable under subsection 188(1.1) of the Income Tax Act to certain charities that were, in addition to being a registered charity for the purposes of the Income Tax Act, concurrently participating in the Programme d’exonération financière pour les services d’aide domestique to provide subsidized domestic help services to residents of Quebec. Due to the requirements of the Income Tax Act, the organizations in question cannot retain their status as a registered charity and continue to participate in the program.
S.C. 1991, c. 24, s. 7(2)
R.S., c. F-11