| 000 | 00000nam 2200000za 4500 |
| 001 | 9.822033 |
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| 003 | CaOODSP |
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| 005 | 20221107143612 |
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| 007 | cr ||||||||||| |
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| 008 | 160804s1998 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv48-3/78-5R3-1998E-PDF |
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| 110 | 2 |aCanada Revenue Agency. |
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| 245 | 10|aCommunal organizations |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c1998. |
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| 300 | |a4 p. |
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| 490 | 1 |vIC78-5R3 |
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| 500 | |a"Date: September 11, 1998." |
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| 500 | |a"This circular cancels and replaces Information Circular 78-5R2 dated October 2, 1987." |
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| 500 | |aIssued also in French under title: Organismes communautaires. |
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| 520 | 0 |aThe 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. |
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| 692 | 07|2gccst|aTaxation |
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| 692 | 07|2gccst|aIncome tax |
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| 692 | 07|2gccst|aTaxation regulations |
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| 775 | 08|tOrganismes communautaires |w(CaOODSP)9.822036 |
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| 830 | #0|aIncome tax information circular ;|v78-5R3|w(CaOODSP)9.821798 |
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| 856 | 40|qPDF|s33 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-78-5R3-1998-eng.pdf |
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