O. Reg. 293/03: CONSERVATION BODIES, Under: Conservation Land Act, R.S.O. 1990, c. C.28
Conservation Land Act
ONTARIO REGULATION 293/03
conservation bodies
Consolidation Period: From September 22, 2016 to the e-Laws currency date.
Last amendment: 313/16.
Legislative History: 313/16.
This is the English version of a bilingual regulation.
Prescribed conservation bodies
1. The following are prescribed as conservation bodies for the purpose of clause (h) of the definition of “conservation body” in subsection 3 (1) of the Act:
1. A prescribed donee under the Income Tax Act (Canada).
2. A qualified organization, as defined under section 170 (h) of the Internal Revenue Code (United States) and Treasury Reg 1.170A-14 (United States).
3. A corporation created by statute that is a registered charity under the Income Tax Act (Canada). O. Reg. 293/03, s. 1.