CRA recently released a letter which discusses whether a council that represents different Bands in a unified manner on certain Aboriginal title and rights matters qualifies as a 'public body performing a function of government'. CRA determined that the Council would be considered a public body performing a function of government in Canada within the meaning of paragraph 149 (1) (c) of the Act and therefore no tax would be payable by the Council on receipt of funds from a trust.
To access to full CRA letter, please click here.
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Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.