18 October 2017 Ruling 173963r

Policy Tabs

Summaries

Summary Under

members of the profession did not require membership in the Association to provide their services

The Association is a non-profit organization that was founded to advance and promote Profession A. Members pay dues and have voting and other...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

a provincial professional association did not collect fees from members as agent for the national professional association

A provincial professional association (the “Association”) was itself a member of a national professional association (the “Society”). CRA...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.