﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2011-11-17" lims:lastAmendedDate="2011-11-17" lims:current-date="2019-06-21" lims:inforce-start-date="2011-11-17" lims:fid="615225" lims:id="615225" gazette-part="II" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2011-11-17" lims:fid="615226" lims:id="615226"><InstrumentNumber>SI/2011-100</InstrumentNumber><RegistrationDate><Date><YYYY>2011</YYYY><MM>12</MM><DD>7</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2011-11-17"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2011-11-17" lims:fid="615228" lims:id="615228"><XRefExternal reference-type="act" link="F-11">FINANCIAL ADMINISTRATION ACT</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2011-11-17" lims:fid="615229" lims:id="615229">Quebec Domestic Help Charities Remission Order</LongTitle><RegulationMakerOrder><RegulationMaker>P.C.</RegulationMaker><OrderNumber>2011-1323</OrderNumber><Date><YYYY>2011</YYYY><MM>11</MM><DD>17</DD></Date></RegulationMakerOrder></Identification><Order lims:inforce-start-date="2011-11-17" lims:fid="615230" lims:id="615230"><Provision lims:inforce-start-date="2011-11-17" lims:fid="615231" lims:id="615231" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of National Revenue, pursuant to subsection 23(2)<FootnoteRef idref="fn_a">a</FootnoteRef> of the <XRefExternal reference-type="act" link="F-11">Financial Administration Act</XRefExternal><FootnoteRef idref="fn_b">b</FootnoteRef>, hereby makes the annexed <XRefExternal reference-type="regulation" link="SI-2011-100">Quebec Domestic Help Charities Remission Order</XRefExternal>.</Text><Footnote id="fn_a" placement="page" status="official"><Label>a</Label><Text>S.C. 1991, c. 24, s. 7(2)</Text></Footnote><Footnote id="fn_b" placement="page" status="official"><Label>b</Label><Text>R.S., c. F-11</Text></Footnote></Provision></Order><Body lims:inforce-start-date="2011-11-17" lims:fid="615232" lims:id="615232"><Heading lims:inforce-start-date="2011-11-17" lims:fid="615233" lims:id="615233" level="1"><TitleText>Interpretation</TitleText></Heading><Section lims:inforce-start-date="2011-11-17" lims:lastAmendedDate="2011-11-17" lims:fid="615234" lims:id="615234"><Label>1</Label><Text>The following definitions apply in this Order.</Text><Definition lims:inforce-start-date="2011-11-17" lims:fid="615235" lims:id="615235" generate-in-text="no"><Text><DefinedTermEn>registered charity</DefinedTermEn> has the same meaning as in subsection 248(1) of the <XRefExternal reference-type="act" link="I-3.3">Income Tax Act</XRefExternal>. (<DefinedTermFr>organisme de bienfaisance enregistré</DefinedTermFr>)</Text></Definition><Definition lims:inforce-start-date="2011-11-17" lims:fid="615236" lims:id="615236" generate-in-text="no"><Text><DefinedTermEn>revocation tax</DefinedTermEn> has the meaning assigned by subsection 188(1.1) of the <XRefExternal reference-type="act" link="I-3.3">Income Tax Act</XRefExternal>. (<DefinedTermFr>impôt de révocation</DefinedTermFr>)</Text></Definition></Section><Heading lims:inforce-start-date="2011-11-17" lims:fid="615237" lims:id="615237" level="1"><TitleText>Remission</TitleText></Heading><Section lims:inforce-start-date="2011-11-17" lims:lastAmendedDate="2011-11-17" lims:fid="615238" lims:id="615238"><Label>2</Label><Text>Remission of the revocation tax paid or payable is granted to a person on the condition that the person</Text><Paragraph lims:inforce-start-date="2011-11-17" lims:fid="615239" lims:id="615239"><Label>(a)</Label><Text>was a registered charity before the coming into force of this Order;</Text></Paragraph><Paragraph lims:inforce-start-date="2011-11-17" lims:fid="615240" lims:id="615240"><Label>(b)</Label><Text>was a participant in the Financial Assistance Program for Domestic Help Services, established by the Quebec Department of Health and Social Services, before the coming into force of this Order;</Text></Paragraph><Paragraph lims:inforce-start-date="2011-11-17" lims:fid="615241" lims:id="615241"><Label>(c)</Label><Text>makes a written application for revocation of its registration as a registered charity to the Minister of National Revenue within nine months after the day on which this Order comes into force; and</Text></Paragraph><Paragraph lims:inforce-start-date="2011-11-17" lims:fid="615242" lims:id="615242"><Label>(d)</Label><Text>makes a written application for remission under this Order to the Minister of National Revenue within nine months after the day on which this Order comes into force.</Text></Paragraph></Section></Body></Regulation>