The Association is a non-profit organization that was founded to advance and promote Profession A. Members pay dues and have voting and other rights. The by-laws of the Society reference the concept of a District, meaning a provincial or territorial association of Profession A recognized by the Society as a class of membership. A portion of the Association’s total revenues was remitted to the Society by the Association.
In finding that the supply of memberships by the Association was not exempt under Sched. V, Pt VI, s. 18, CRA noted that it had not been provided, and was unable to find, any evidence that membership in the Association is required to maintain a professional status recognized by statute, noting that a “person may offer or provide services similar to those offered or provided by [Profession A in Province X] even though they are not a member of the Association.”
The Association, in turn, paid fees to the Society. Although these fees appeared to be stated in the Society by-laws to be paid “on behalf of” Society members, CRA found that the fees did not represent Society membership fees that the Association was collecting as agent for the Society given that “the bylaws of the [Society] provide no liability to the individual members to pay membership dues to [Society].”