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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

In relation to a charity includes a business that is unrelated to the objects of the charity if substantially all persons employed by the charity in the carrying on of that business are not remunerated for that employment.  2, record 1, English, - related%20business

Record number: 1, Textual support number: 1 CONT

The Income Tax 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.  3, record 1, English, - related%20business

Record number: 1, Textual support number: 1 OBS

Source: Income Tax Act, S. 149.1(1).  4, record 1, English, - related%20business

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Relativement à un organisme de bienfaisance, est assimilée à une activité commerciale complémentaire une activité commerciale étrangère aux fins de l'organisme de bienfaisance si, de toutes les personnes employées par l'organisme de bienfaisance pour exercer cette activité, il n'en est presque aucune qui soit rémunérée à ce titre.  2, record 1, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record number: 1, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 149.1(1).  3, record 1, French, - activit%C3%A9%20commerciale%20compl%C3%A9mentaire

Record 1,  Textual support,  Spanish