CRA is inclined to treat solar leasing revenues of condo corporations as income of their members

Although CRA considers that a not-for-profit organization such as a condominium corporation may earn incidental income from the rental of common areas without jeopardizing its NPO status, it indicated that in provinces such as Ontario where the condo members are co-owners of common areas, it likely would consider revenue from leasing roof space to a solar company to be non-incidental income of the co-owners which they were required to report.

Neal Armstrong. Summary of 18 August 2014 T.I. 2014-0528171E5 under s. 149(1)(l).