CRA considers a Quebec regional county municipality to be a municipality

S. 149(1)(d.5) exempts a corporation, commission or association, not less than 90% of the capital of which was held by one or more entities each of which is a municipality in Canada, or a municipal or public body performing a function of government in Canada. The Quebec system of regional county municipalities was introduced beginning in 1979 to replace the historic counties of Quebec.

CRA considers that an RCM is a “municipality” for purposes of s. 149(1)(d.5).

Neal Armstrong. Summaries of 5 January 2016 External T.I. 2015-0568911E5 Tr under s. 149(1)(d.5) and s. 256(5.1).