Glossary

O

Oath

A promise by a person to tell the truth.

Objection

A challenge by a lawyer to a question, document or statement of the other side during a court case. For example, a lawyer can object if she thinks a question is not relevant to the case or a document presented is not valid evidence.

Objects

Another word for the purposes of a registered charity. In other words, its mission. Objects are different from “activities”, which are the programs and projects a charity uses to accomplish its purposes.

 

Offence

A violation of the law, as in “criminal offence”.

Official tax receipt

A receipt issued by a registered charity to acknowledge a gift to the charity. These receipts must contain certain information about the amount of the donation, name of the donor, etc.

These receipts can be used by donors to reduce the amount of income tax they owe.

To learn more, consult our Infosheet Registered Charities – Donations and Receipts.

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