TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

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, fiche 1, Anglais, - 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, fiche 1, Anglais, - unrelated%20business%20activity

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 DEF

Activité commerciale étrangère aux fins d'un organisme de bienfaisance.  2, fiche 1, Français, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Record number: 1, Textual support number: 1 OBS

S'oppose à «activité commerciale complémentaire».  2, fiche 1, Français, - activit%C3%A9%20commerciale%20non%20compl%C3%A9mentaire

Fiche 1,  Justifications,  Espagnol