Words and Phrases - "municipality"
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ
a local municipality incorporated under the Quebec Municipal Territorial Organization Act could issue receipts for gifts received
A local municipality incorporated under the Quebec Act respecting municipal territorial organization is a municipality in Canada and may issue...
Words and Phrases
municipality23 June 2020 External T.I. 2020-0848441E5 F - SSUC - Entité déterminée et institution publique
regional county municipalities are municipalities
In response to a question as to whether an “organization” that was an inter-municipal authority held by four regional county municipalities...
Words and Phrases
municipality| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity | an entity may be an eligible entity for CEWS purposes if it is not a public institution | 87 |
Bellrose v. Canada, 2012 DTC 5068 [at 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...
Words and Phrases
municipalityOtineka Development Corp. Ltd. v. The Queen, 94 DTC 1234, [1994] 1 CTC 2424 (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...
Words and Phrases
municipality| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l) | distributable cash was lent to band member and written off | 102 |
| Tax Topics - Income Tax Act - Section 9 - Agency - Agency | 185 | |
| Tax Topics - Statutory Interpretation - Similar Statutes/ in pari materia | 98 |