Tax wiki
s. 168.1
PART I — Income Tax · DIVISION I — Returns, Assessments, Payment and Appeals · Revocation of Registration of Certain Organizations and Associations · Designation of Qualified Canadian Journalism Organizations
Date of designation
Not yet annotated · Text current to 2026-06-21 · section last amended 2021-06-29
Current text
If an organization is designated for the purpose of the definition qualified Canadian journalism organization in subsection 248(1), the organization is deemed to have become designated on the date that the application for designation of the organization was made, unless otherwise specified by the Minister.
Revocation of designation
(2)The Minister may, at any time, revoke the designation of an organization made for the purpose of the definition qualified Canadian journalism organization in subsection 248(1) and, for that purpose, the Minister shall take into account any recommendations of a body established for the purpose of that definition and referred to in paragraph (b) of that definition.
Notice and date of revocation
(3)If the designation of an organization is revoked under subsection (2),
the Minister shall provide notice of the revocation to the organization in writing; and
the revocation is deemed to be effective as of the date on which the notice in paragraph (a) is sent, unless the Minister specifies an earlier date.
Source: Justice Laws Website. Not an official version.
Historic text
This section has not been amended since it was enacted (2021, c. 23, s. 46), so there is no earlier version.
Earlier versions: Justice Laws point-in-time versions of the Act (from 31 August 2004), and CanLII (under “Versions”). On Justice Laws, each version of section 168.1 links to the one before it.
Enacting and amending legislation
- 2021, c. 23, s. 46
Text before 2004 is found in the annual Statutes of Canada cited above. Application and coming-into-force provisions are not part of the consolidation; see the amending Acts.
Cross-references
This section refers to
References are generated from the statutory text and list other sections of the Act only.
Citation
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 168.1.