Current Developments in the Application of Subsection 149(1)(l) of the Income Tax Act
Date: March 3, 2014
Type: Occasional Paper

Pemsel Board member David Stevens and his colleague, Faye Kravetz, have undertaken a comprehensive analysis of the Income Tax Act provision under which non-profit organizations are defined, the case law interpreting its meaning and the Canada Revenue Agency positions on the requirements set out in the provision.