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StatuteIncome Tax Act

Section 168.1 — Income Tax Act: Date of designation

Text of the provision Official document

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. 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. 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.

Official source: laws-lois.justice.gc.ca

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