Words and Phrases - "municipality"
Bellrose v. Canada, 2012 DTC 5068 [at 6922], 2012 FCA 67
The Court found that the Métis Nation of Alberta Association ("MNAA") was not an incorporated municipality. Although MNAA was incorporated under a provincial act and had a complex governance structure, it did not have powers of self-government and did not provide the services that a municipality typically provides. The taxpayer's contention that MNAA would have provided municipal-like services if given greater funding was not germaine to the point that it did not in fact provide such services.
Moreover, MNAA simply could not fall within the ordinary meaning of "municipality", nor Alberta's Municipal Government Act, which contemplated that a municipality be formed "for an area." Dawson J.A. stated (at para. 20):
It may be possible to envision a different legal model, in which a municipality may be established on some basis other than a geographic standard. However, as counsel for the Minister observed, legislative change would be required to permit such an outcome.
Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234 (TCC)
Two corporations carrying on business for profit that were owned by an Indian band were exempt under s. 149(1)(d) because the Indian band was a "municipality" within the ordinary meaning of that word, i.e., a "community having and exercising the powers of self-government and providing the type of services customarily provided by such a body". Bowman TCJ. stated (p. 1239):
"There can be no justification for interpreting the paragraph to deny the exemption to corporations owned by a band of Indians that has all the attributes of a municipality on the ground that it derives those attributes from the Indian Act rather than from one of the provincial statutes that regulate municipal institutions".
|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)||98|
|Tax Topics - Income Tax Act - Section 9 - Agency - Agency||177|
|Tax Topics - Statutory Interpretation - Similar Statutes||84|