Words and Phrases - "municipality"
11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ
A local municipality incorporated under the Quebec Act respecting municipal territorial organization is a municipality in Canada and may issue receipts for gifts it receives. With the exception of the registration number required for charities, paras. 16 et seq. of IT-110R3 were applicable.
23 June 2020 External T.I. 2020-0848441E5 F - SSUC - Entité déterminée et institution publique
In response to a question as to whether an “organization” that was an inter-municipal authority held by four regional county municipalities was eligible for the Canada emergency wage subsidy ("CEWS"), CRA indicated that an “entity may be an ‘eligible entity’ for CEWS purposes, provided that it is not a ‘public institution,’,” whose definition included an organization described in s. 149(1)(c).
In the course of a general discussion, CRA noted that:
The term "municipality" is not defined in the Act. However, we are of the view that a "regional county municipality", which is an entity constituted by letters patent issued by the Government of Québec and which was provided for the purpose of land use planning following the adoption of the Act Respecting Land Use Planning and Development, is a municipality for the purposes of the Act.
| 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 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, [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 "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) | 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 |