TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CHARITABLE PURPOSES [2 records]

Record 1 2014-04-22

English

Subject field(s)
  • Law of Trusts (common law)
  • Law of Estates (common law)
CONT

A registered charity is an organization established and operated for charitable purposes, and must devote its resources to charitable activities. The charity must be resident in Canada, and cannot use its income to benefit its members.

OBS

benevolent objects; charitable purposes: terms usually used in the plural in this context.

Key term(s)
  • benevolent object
  • charitable purpose

French

Domaine(s)
  • Droit des fiducies (common law)
  • Droit successoral (common law)
CONT

Un organisme de bienfaisance est créé à des fins de bienfaisance et il doit consacrer ses ressources à des activités de bienfaisance. Il doit résider au Canada et son revenu ne peut pas profiter à ses membres.

OBS

fins de bienfaisance : terme habituellement utilisé au pluriel dans ce contexte.

Key term(s)
  • fin de bienfaisance

Spanish

Save record 1

Record 2 1994-06-14

English

Subject field(s)
  • Taxation
OBS

Source: Income Tax Act, S. 149.1(6.1).

French

Domaine(s)
  • Fiscalité
OBS

Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994.

Spanish

Save record 2

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