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Bill C-294

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1nd Session, 35th Parliament,
42-43 Elizabeth II, 1994

The House of Commons of Canada

BILL C-294

An Act to amend the Income Tax Act (public access to information from audits of charities and non-profit organizations)

R.S., c. 1 (5th Supp.); 1994, cc. 7, 8, 13, 21, 29

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

1. The Income Tax Act is amended by adding the following after paragraph 241(4)(a):

    (a.1) provide to any person taxpayer information from an audit carried out by the Minister on the financial records of an organization registered as a charity under section 149.1 or a non-profit organization referred to in paragraph 149(1)(l);