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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822033&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Communal organizations . |
| Titre de la série | IC78-5R3 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 1998. |
| Description | 4 p. |
| Numéro de catalogue |
|
| Descripteurs | Taxation Income tax Taxation regulations |