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The enactment governs the protection and use of security and
criminal intelligence in determining the eligibility for registration of a
charity under the Income Tax Act. It provides a means to prevent
organizations that engage in terrorism or activities in support of
terrorism from benefiting from the tax privileges granted to registered
charities under that Act. On the basis of a certificate setting out such
facts in relation to a charity and found to be reasonable by a judge of the
Federal Court, the Minister of National Revenue may refuse to register
the charity or revoke the registration of the registered charity.
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Clause 15: New.
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Clause 16: (1) New.
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(2) The relevant portion of subsection 172(4) reads as
follows:
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(4) For the purposes of subsection 172(3), the Minister shall be
deemed to have refused
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where the Minister has not notified the applicant of the disposition of the
application within 180 days after the filing of the application with the
Minister, and, in any such case, an appeal from the refusal to the Federal
Court of Appeal pursuant to subsection 172(3) may, notwithstanding
anything in subsection 180(1), be instituted under section 180 at any
time by filing a notice of appeal in the Court.
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(3) New.
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Clause 17: The relevant portion of subsection 188(1)
reads as follows:
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188. (1) Where the registration of a charity is revoked, the charity
shall, on or before the day (in this subsection referred to as the ``payment
day'') in a taxation year that is one year after the day on which the
revocation is effective,
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(a) pay a tax under this Part for the year equal to the amount
determined by the formula
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A + B - C - D - E - F
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A is the total of all amounts each of which is the fair market value of
an asset of the charity on the day (in this section referred to as the
``valuation day'') that is 120 days before the day on which notice of the
Minister's intention to revoke its registration is mailed,
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Clause 18: The relevant portion of subsection
239(2.21) reads as follows:
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(2.21) Every person
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(b) who is an official to whom taxpayer information has been
provided for a particular purpose under paragraph 241(4)(a),
241(4)(d), 241(4)(f), 241(4)(i) or 241(4)(j.1)
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and who for any other purpose knowingly uses, provides to any person,
allows the provision to any person of, or allows any person access to,
that information is guilty of an offence and liable on summary
conviction to a fine not exceeding $5,000 or to imprisonment for a term
not exceeding 12 months, or to both.
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Clause 19: New. The relevant portion of subsection
241(4) reads as follows:
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(4) An official may
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