Communal organizations .: Rv48-3/78-5R3-1998E-PDF
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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.822033&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Communal organizations . |
| Series title | IC78-5R3 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "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. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 1998. |
| Description | 4 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |