6 October 2005 External T.I. 2005-0146061E5 F - Coop de travailleurs actionnaire - montants versés
Regarding the qualification of a workers shareholder cooperative, CRA stated:
As stated in F9902745 … a workers cooperative provides services to...
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 82 - Subsection 82(1) - Paragraph 82(1)(a)||interest on a preferred share was a dividend||27|
|Tax Topics - Income Tax Act - Section 135 - Subsection 135(4) - Allocation in Proportion to Patronage||patronage dividend based on volume of work performed||108|
6 November 2015 External T.I. 2015-0611691E5 F - Member of a cooperative corporation
What is the meaning of “member” for purposes of s. 136(2)(c)? Does the s. 135(4) definition apply? CRA responded:
[T]he preamble to...
Words and Phrasesmember