Chrysler Coop - Cour du Québec finds that a marketing-promotion corporation qualified as a not-for-profit

Lareau J followed BBM in finding that a corporation, which was funded by member Chrysler dealerships to help promote their vehicle sales, qualified as a not-for-profit under the Quebec equivalent of s. 149(1)(l). Although in the years in question, it had a profit, its more general mode of operation was to operate on a cost recovery basis (based on the member funding), and it was irrelevant that its activities were promoting the profitability of its members through increased sales. What mattered was that it was not being operated with a view to its own profit and that no profit could be distributed to its members.

Neal Armstrong. Summary of Coop publicitaire des concessionnaires Chrysler Jeep Dodge du Québec c. Agence du revenu du Québec, 2016 QCCQ 11252 under s. 149(1)(l).