incidental

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)
renting common areas out to third parties would disqualify a residential housing co-operative continue to qualify as an NPO under s.149(1)(l)

Would a residential housing co-operative (Co-op) continue to qualify under s.149(1)(l) if it earned profits from renting its common areas to...

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Words and Phrases
exclusively incidental
Summary Under
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a)

Respecting the question as to whether income earned by an individual taxpayer from the sale of electricity generated from a solar photovoltaic...

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Words and Phrases
incidental
Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)
condominium solar revenue treated as members' income

A condominium corporation (the "Corporation") enters into a leasing agreement with a solar company, which would lease several roofs within the...

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Words and Phrases
incidental

Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 SCR 10, [1999] 2 CTC 1 -- summary under Charitable Organization

Full Title
Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 S.C.R. 10, [1999] 2 CTC 1
Summary Under
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization
activities broader than educational

The purposes of the appellant were not exclusively charitable because they included not only education of immigrant women but also doing that...

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Words and Phrases
incidental
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