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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

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleCommunal organizations .
Series title
  • IC78-5R3
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description4 p.
Catalogue number
  • Rv48-3/78-5R3-1998E-PDF
Subject terms
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