Subsection 136(2)
Administrative Policy
6 October 2005 External T.I. 2005-0146061E5 F - Coop de travailleurs actionnaire - montants versés
Regarding the qualification of a workers shareholder cooperative, CRA stated:
As stated in F9902745 … a workers cooperative provides services to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 82 - Subsection 82(1) - Paragraph 82(1)(a) | interest on a preferred share was a dividend | 27 |
| Tax Topics - Income Tax Act - Section 135 - Subsection 135(4) - Allocation in Proportion to Patronage | patronage dividend based on volume of work performed | 108 |
Paragraph 136(2)(c)
Administrative Policy
6 November 2015 External T.I. 2015-0611691E5 F - Member of a cooperative corporation
What is the meaning of “member” for purposes of s. 136(2)(c)? Does the s. 135(4) definition apply? CRA responded:
[T]he preamble to...
Words and Phrases
member