August 2010

CRA letter on whether Indian band is a public body performing a function of government + tax exempt

Posted by .(JavaScript must be enabled to view this email address) on 08/29/2010 | comments (0) | permalink | forward to a friend
Posted under News | What's New from the Charities Directorate of CRA | Canadian Charity Law

One of the categories of qualified donees under proposed legislation is municipal or public bodies performing a function of government in Canada.  Here is a CRA letter on whether an Indian band is a public body performing a function of government as is used in paragraph 149(1)(c) of the Income Tax Act?  It also discusses whether a subsidiary is tax exempt.

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  • Blumbergs If you require legal advice with respect to Canadian or Ontario non-profits or charities please contact Mark Blumberg
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    416-361-1982 x237
    www.canadiancharitylaw.ca