Traduction de «registered charities operating a registered charity » (Anglais → Français) :

(11) If, in a taxation year, a registered charity has entered into a transaction (including a gift to another registered charity) and it may reasonably be considered that a purpose of the transaction was to avoid or unduly delay the expenditure of amounts on charitable activities, the registered charity is liable to a penalty under this Act for its taxation year equal to 110% of the amount of expenditure avoided or delayed, and in the case of a gift to another registered charity, both charities are jointly and sev ...[+++]erally, or solidarily, liable to the penalty.

(5) For the purposes of this Part, an undue benefit conferred on a person (referred to in this Part as the “beneficiary”) by a registered charity or registered Canadian amateur athletic association includes a disbursement by way of a gift or the amount of any part of the income, rights, property or resources of the charity or association that is paid, payable, assigned or otherwise made available for the personal benefit of any person who is a proprietor, member, shareholder, trustee or settlor of the charity ...[+++] or association, who has contributed or otherwise paid into the charity or association more than 50% of the capital of the charity or association, or who deals not at arm’s length with such a person or with the charity or association, as well as any benefit conferred on a beneficiary by another person, at the direction or with the consent of the charity or association, that would, if it were not conferred on the beneficiary, be an amount in respect of which the charity or association would have a right, but does not include a disbursement or benefit to the extent that it is

(7) On application made to the Minister in prescribed form, the Minister may, in writing, designate a registered charity as a charity associated with one or more specified registered charities where the Minister is satisfied that the charitable aim or activity of each of the registered charities is substantially the same, and on and after a date specified in such a designation, the charities to which it relates shall, until such time, if any, as the Minister revokes the designation, be deemed ...[+++]to be associated.

Producer Registration: In order to reduce the administrative burden related to the application of the WEEE Directive the harmonisation of the registration and reporting obligations for producers between the national producer registers is proposed including making the registers inter operational.

Other information: (a) Used to be officially registered in Bosnia and Herzegovina under registry number 24; (b) Al-Haramain Al Masjed Al-Aqsa Charity Foundation ceased its work by decision of the Ministry of Justice of the Bosnia and Herzegovina Federation (decision on cessation of operation number 03-05-2-203/04); (c) It was no longer in existence as at December 2008; (d) Its premises and humanitarian ...[+++]activities were transferred under Government supervision to a new entity called Sretna Buducnost.

Legal entities established in Chile, with a majority share of equity capital owned and whose management is controlled by Community legal and natural persons, shall be entitled to apply for, register and operate a fishing vessel under the same conditions applicable to legal entities with a majority share of equity capital owned and whose management is controlled by Chilean legal and natural persons, provided that entities establishe ...[+++]d in the Member State of origin of the Community legal and natural person concerned, with a majority share of equity capital owned by and whose management is controlled by Chilean legal and natural persons are equally entitled to apply for, register and operate a fishing vessel in that same Member State.