Regional Assessment Commisioner v. Caisse Populaire de Hearst, [1983] 1 SCR 57, 143 DLR (3d) 590 -- summary under Paragraph 149(1)(l)

By services, 28 November, 2015

The predominant purpose of a credit union was to provide loans to its members for provident and productive purposes at low cost and not to make a profit. It accordingly did not occupy its premises in connection with a "business" (s.7(1), Assessment Act (Ont)).

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Income Tax Act - s. 149(1)(l)
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Node
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334256
Extra import data
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