Words and Phrases - "member"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

6 November 2015 External T.I. 2015-0611691E5 F - Member of a cooperative corporation

Summary Under
Tax Topics - Income Tax Act - Section 136 - Subsection 136(2) - Paragraph 136(2)(c)
meaning of “member” informed by corporate law rather than 135(4) definition

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...

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Words and Phrases
member