Words and Phrases - "congregation"
Lichtman v. The Queen, 2017 TCC 252 (Informal Procedure)
religious instructors at a Hebrew academy did not qualify for the clergy residence deduction
The taxpayers were ordained rabbis who taught Judaic studies curriculum to children attending the Vancouver Hebrew Academy (the “VHA”). In...
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Tax Topics - Statutory Interpretation - Noscitur a Sociis | noscitur a sociis and ejusdem generis compared | 257 |
Fitch v. R., 99 DTC 721, [1999] 2 CTC 2419 (TCC)
religious studies instructor did not qualify as ministering to a congregation
There was a sufficient degree of control by the Seventh-Day Adventist Church in Canada of the Canadian Union College, and by the Western Christian...
Words and Phrases
congregation