Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
MINISTER/DM'S OFFICE 95-02448M
ADM'S OFFICE
RETURN TO INCOME TAX RULINGS
AND INTERPRETATIONS, 15TH FLOOR, ALBION TOWERS
AUTHOR
SUBJECT OR CORPORATE CASE FILE
May 5, 1995
XXXXXXXXXX
Dear XXXXXXXXXX:
The Honourable David Anderson, Minister of National Revenue, has asked me to respond to your letter of March 12, 1995, concerning the tax status and regulatory control of international and national labour organizations. I apologize for the delay in replying.
The Income Tax Act provides that "a labour organization or society or a benevolent or fraternal benefit society or order" is exempt from tax. A labour organization is generally an association of workers of the same trade, or of several allied trades, organized for the purpose of securing the most favourable conditions, wages or hours of work for its members. An organization that meets this description would be considered to be a labour organization within the meaning of the Act and would thus be tax-exempt. Therefore, the Canadian local of an international labour organization may be tax-exempt if it qualifies as a "labour organization" as defined above.
I cannot address your questions regarding the regulatory control of labour organizations, as such matters do not fall within this Department's jurisdiction. May I suggest you communicate with the Canada Labour Relations Board which can be reached at 283-3258 or by writing to the following address:
Canada Labour Relations Board
Place de la Cathédrale
700 - 600 Maisonneuve West Boulevard
Montréal, Quebec
H3A 3J2
Should you have additional concerns of an income tax nature, I would be pleased to assist you.
Yours sincerely, Pierre Gravelle, Q.C.
C. Chouinard
957-2098
April 24, 1995
4-950846