Québec
Government of Québec. An Act respecting the legal publicity of
sole proprietorships, partnerships and legal persons, R.S.Q., chapter
P-45. Retrieved November 8, 2004 from http://www2.publicationsduquebec.gouv.qc.ca/dynamicSearch/telecharge.php?type=2&file=/P_45/P45_A.html
Québec Registraire des enterprises. Creating a Non-profit Corporation
or Organization. Retrieved November 8, 2004 from http://www.req.gouv.qc.ca/demarrer/constituer_pmsbl/constituer_pers_morale_eng.htm
This government website is available in French and English. The
site provides information about how to create a non-profit organization
in Québec. The information includes forms to fill out; processing
the application; and a guide to creating a non-profit corporation
(the guide is available in French only).
Revenu Québec. Calculating the net tax of charities. Retrieved
October 25, 2004 from http://www.revenu.gouv.qc.ca/eng/ministere/actualite/nf/nf2000/in-136_50/organisme.asp
The QST system, like the GST system, provides for a simplified
method for calculating the net tax of a registered charity. This
article is available in both French and English.
Revenu Québec. Charitable Donations. Retrieved October 25,
2004 from http://www.revenu.gouv.qc.ca/eng/ministere/actualite/nf/nf2000/in-136_50/charite.asp
Charities sometimes solicit public donations in their fundraising
campaigns by emphasizing the availability of a tax credit for charitable
donations that may be claimed on the income tax return. But do all
charitable donations give entitlement to a tax credit? Can all charities
issue receipts for donations? This article answers a number of questions
concerning charitable donations and entitlement to the tax credit.
This article is available in both French and English.
Revenu Québec. Disbursement Quota info. Retrieved October
25, 2004 from http://www.revenu.gouv.qc.ca/eng/formulaires/tp/tp-985_2_2-v.asp
This form is to be completed by a registered charity that wishes
to have an amount deemed to have been spent during a given taxation
year in the course of carrying on its charitable activities. The
form is available in both French and English.
Revenu Québec. Enregistrement des organismes de bienfaisance
auprès de Revenu Québec. Retrieved November 8, 2004 from http://www.formulaire.gouv.qc.ca/cgi/affiche_doc.cgi?dossier=2505&table=0&
Guide to registering a charity in Québec. (Available in French
only).
Revenu Québec. Non-profit organizations. Retrieved November
9, 2004 from http://www.revenu.gouv.qc.ca/eng/entreprise/impot/osbl/index.asp
This webpage from the Government of Québec site contains general
information about non-profit organizations; exemption from income
tax and tax on capital; obligations of tax payers, agents, and employers;
and relevant documents and forms. This site is available in both
French and English.
Revenu Québec. Registered charities and recognized artistic organizations.
Retrieved October 25, 2004 from http://www.revenu.gouv.qc.ca/eng/entreprise/impot/organismes/index.asp
This webpage from the Government of Québec site contains general
information about charities; income of a registered charity; tax
benefits; obligations; list of registered charities; and relevant
documents and forms. This site is available in both French and English.
Government Resources: 