Words and Phrases - "agricultural organization"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

12 October 2007 External T.I. 2007-0252941E5 F - OSBL et organisation agricole

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(e)
"agricultural organization" has its ordinary meaning/ss. 149(1)(e) and (l) can overlap

Regarding how an agricultural organization might qualify as a non-profit organization, CRA stated:

In order to benefit from the tax exemption provided for in paragraph 149(1)(e), the taxpayer is not required to obtain a registration. However, the taxpayer must satisfy all the necessary requirements. The Act does not define the term "agricultural organization". Therefore, the term must be given its ordinary meaning.

CRA went on to note that an agricultural organization might also be exempted under s. 149(1)(l).

Words and Phrases
agricultural organization