00000nam 2200000za 4500 9.822033 CaOODSP 20221107143612 cr ||||||||||| 160804s1998 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/78-5R3-1998E-PDF Canada Revenue Agency. Communal organizations [electronic resource]. [Ottawa] : Canada Revenue Agency, 1998. 4 p. IC78-5R3 "Date: September 11, 1998." "This circular cancels and replaces Information Circular 78-5R2 dated October 2, 1987." Issued also in French under title: Organismes communautaires. The purpose of this publication is to provide information regarding the application of Section 143 of the Income Tax Act – Communal Organizations. Generally, a communal organization has members that live and work together; operates a business for the purpose of supporting its members; and its members do not own property in their own right as a matter of religious conviction. Refer to paragraph 27 for the definition of some of the terms used in this circular. gccst Taxation gccst Income tax gccst Taxation regulations Organismes communautaires (CaOODSP)9.822036 Income tax information circular ; 78-5R3 (CaOODSP)9.821798 PDF 33 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-78-5R3-1998-eng.pdf