TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
UNRELATED BUSINESS [1 record]
Record 1 - internal organization data 1999-10-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- unrelated business activity
1, record 1, English, unrelated%20business%20activity
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- unrelated business 1, record 1, English, unrelated%20business
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The Income Tax Act prohibits charities from engaging in "unrelated business activities". This is usually interpreted to mean that charities cannot engage in business activities unrelated to their objects, or that do not help achieve their objects. 2, record 1, English, - unrelated%20business%20activity
Record number: 1, Textual support number: 2 CONT
The Income Tax Act recognizes a distinction between the "related" and "unrelated" business activities of charities. The distinction, as we shall see, is poorly defined at the margins, but the core idea is clear: a business is related if it directly advances the goals of the charity. The sales outlets of Goodwill Industries are a good example. An unrelated business, conversely, is one that does not directly advance the charitable purpose. 1, record 1, English, - unrelated%20business%20activity
Record 1, Key term(s)
- unrelated business activities
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- activité commerciale non complémentaire
1, record 1, French, activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Activité commerciale étrangère aux fins d'un organisme de bienfaisance. 2, record 1, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire
Record number: 1, Textual support number: 1 OBS
S'oppose à «activité commerciale complémentaire». 2, record 1, French, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire
Record 1, Spanish
Record 1, Textual support, Spanish
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