Koop v. R., 99 DTC 707, [1999] 3 CTC 2084 (TCC) -- summary under Paragraph 8(1)(c)

By services, 28 November, 2015

In finding that The Navigators were not a religious order, Bowman TCJ. noted (at p. 709) that "unlike the members of the other organizations [e.g., Youth For Christ, Christian Horizons], the members of The Navigators earned comfortable incomes, can set their own level of targeted income, devote a significant part of their time to raising funds for their own support, and are free to earn income from other sources".

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