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Residential Condos as Non-Profits

April 30, 2014

Residential Condos as Non-Profits By Arthur Drache, C.M. Q.C. In the past year or so there have been some concerns expressed as a result of some CRA Technical Interpretations[1] about whether certain corporations qualify as non-profit corporations under paragraph 149 (1)(l) of the Income Tax Act.the potential implication being that perhaps the might be taxable […]

Filed Under: Charities - Article Archive Tagged With: Arthur B.C. Drache CM QC, condos, CRA, not-for-profit organizations

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