CONSOLIDATION

Quebec Domestic Help Charities Remission Order

SI/2011-100

Current to June 20, 2022



OFFICIAL STATUS OF CONSOLIDATIONS Subsections 31(1) and (3) of the Legislation Revision and Consolidation Act, in force on June 1, 2009, provide as follows: Published consolidation is evidence

31 (1) Every copy of a consolidated statute or consolidated regulation published by the Minister under this Act in either print or electronic form is evidence of that statute or regulation and of its contents and every copy purporting to be published by the Minister is deemed to be so published, unless the contrary is shown. ... Inconsistencies in regulations

(3) In the event of an inconsistency between a consolidated regulation published by the Minister under this Act and the original regulation or a subsequent amendment as registered by the Clerk of the Privy Council under the Statutory Instruments Act, the original regulation or amendment prevails to the extent of the inconsistency.

LAYOUT The notes that appeared in the left or right margins are now in boldface text directly above the provisions to which they relate. They form no part of the enactment, but are inserted for convenience of reference only.

NOTE This consolidation is current to June 20, 2022. Any amendments that were not in force as of June 20, 2022 are set out at the end of this document under the heading “Amendments Not in Force”.

Current to June 20, 2022

TABLE OF PROVISIONS Quebec Domestic Help Charities Remission Order

Interpretation

Remission

Current to June 20, 2022

ii

Registration 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)a of the Financial Administration Actb, hereby makes the annexed Quebec Domestic Help Charities Remission Order.

a

S.C. 1991, c. 24, s. 7(2)

b

R.S., c. F-11

Current to June 20, 2022

Quebec Domestic Help Charities Remission Order

Interpretation 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)

Remission 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.

Current to June 20, 2022

