- News Release 2008-038 -

Archived - Income Tax Act

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  1. (1) Section 110.1 of the Act is amended by adding the following after subsection (8):

Rules governing international medical charities

  (9) For the purpose of paragraph (8)(e),

(a) for greater certainty, nothing in paragraph (8)(b) modifies the application to a registered charity of the prescribed conditions referred to in paragraph (8)(e);

(b) if, in respect of a registered charity, the Minister referred to in paragraph (8)(e) is of the opinion described in that paragraph

(i) that Minister may also designate a period of time during which that opinion is valid; and

(ii) notwithstanding subparagraph (i), the opinion may be revoked at any time by that Minister if

(A) that Minister is of the opinion that the registered charity no longer meets prescribed conditions referred to in paragraph (8)(e), or

(B) any person has made any misrepresentation that is attributable to neglect, carelessness or wilful default for the purpose of obtaining the opinion; and

(c) a revocation referred to in subparagraph (b)(ii) is effective as of the time that notice, in writing, of the revocation is issued by that Minister to the registered charity.

  (2) Subsection (1) applies in respect of gifts made on or after July 1, 2008.

  2. (1) Subsection 149.1(15) of the Act is amended by striking out the word "and" at the end of paragraph (b), by adding the word "and" at the end of paragraph (c) and by adding the following after paragraph (c):

(d) the Minister, or a Minister referred to in paragraph 110.1(8)(e), may make available to the public in any manner a listing of the registered charities in respect of whom an opinion has been formed for the purpose of paragraph 110.1(8)(e) or revoked under subsection 110.1(9).

  (2) Subsection (1) comes into force on Royal Assent.

Income Tax Regulations

  3. (1) Part XXXV of the Income Tax Regulations is amended by adding the following after section 3504:

Conditions

  3505.  (1) The following conditions are prescribed in respect of a donee for the purposes of paragraph 110.1(8)(e) of the Act:

(a) the donee has applied to the Minister for International Cooperation (or, if there is no such Minister, the Minister responsible for the Canadian International Development Agency) for a determination that the conditions described in this section have been met;

(b) medicines received by the donee for use in charitable activities outside Canada are either

(i) delivered outside Canada by the donee for use in its charitable activities, or

(ii) transferred to another registered charity that would meet the conditions contained in this section if that registered charity were a donee described in subsection 110.1(8) of the Act;

(c)  in the course of delivering medicines outside Canada for use in its charitable activities, the donee acts in a manner consistent with the principles and objectives of the inter-agency Guidelines for Drug Donations issued by the World Health Organization, as amended from time to time, (referred to in this section as "the WHO Guidelines");

(d) the donee has sufficient expertise in delivering medicines for use in charitable activities carried on outside Canada; and

(e) the donee has sufficient expertise to design, implement and monitor

(i) an international development assistance program, and

(ii) an international humanitarian assistance program, if the donee carries on such a program.

  (2)  Without limiting the application of the WHO Guidelines, for the purposes of paragraph (1)(c), a donee does not act in a manner consistent with the principles and objectives of those guidelines if the donee’s directors, trustees, officers or like officials have not

(a) approved a policy and procedural framework, under which the donee is required to act in a manner consistent with the WHO Guidelines; and

(b) declared that the donee acts in compliance with that policy and procedural framework.

  (3) A donee is considered not to have sufficient expertise for the purpose of a program to which paragraph (1)(d) or (e) applies if

(a) the program does not address the specific and differentiated needs, interests and vulnerabilities of affected women and men, girls and boys;

(b) the program does not incorporate, in the design of projects under the program, consideration for environmental effects of those projects; or

(c) in the case of a program referred to in paragraph (1)(e)

(i) the donee does not have policies and practices for the design, implementation and monitoring of the program, and

(ii) in the application of the program to situations of international humanitarian crisis (resulting from either natural disaster or complex emergency), the donee does not meet the requirements for eligibility to receive funding from the Humanitarian Assistance Programme of the Canadian International Development Agency, unless the donee has declared that it will not deliver medicines in such situations.

  (4) The Minister referred to in subsection (1) may

(a) rely on any information or evidence in making a determination under subsection (1); and

(b) require the donee to provide any other information or evidence that that Minister considers relevant and sufficient for the purpose of this section.

  (2) Subsection (1) applies in respect of applications made at any time by donees for determinations in respect of gifts made on or after July 1, 2008.