municipality

11 September 2002 External T.I. 2002-0161005 F - REÇU POUR DON - MUNICIPALITÉ -- summary under Subsection 110.1(2)

A local municipality incorporated under the Quebec Act respecting municipal territorial organization is a municipality in Canada and may issue receipts for gifts it receives. With the exception of the registration number required for charities, paras. 16 et seq. of IT-110R3 were applicable.

23 June 2020 External T.I. 2020-0848441E5 F - SSUC - Entité déterminée et institution publique -- summary under Paragraph 149(1)(c)

In response to a question as to whether an “organization” that was an inter-municipal authority held by four regional county municipalities was eligible for the Canada emergency wage subsidy ("CEWS"), CRA indicated that

By services, 28 November, 2015

Bellrose v. Canada, 2012 DTC 5068 [at at 6922], 2012 FCA 67 -- summary under Subsection 81(3)

The Court found that the Métis Nation of Alberta Association ("MNAA") was not an incorporated municipality. Although MNAA was incorporated under a provincial act and had a complex governance structure, it did not have powers of self-government and did not provide the services that a municipality typically provides. The taxpayer's contention that MNAA would have provided municipal-like services if given greater funding was not germaine to the point that it did not in fact provide such services.

By services, 28 November, 2015

Otineka Development Corp. Ltd. v. The Queen, 94 DTC 1234, [1994] 1 CTC 2424 (TCC) -- summary under Paragraph 149(1)(d)

Two corporations carrying on business for profit that were owned by an Indian band were exempt under s. 149(1)(d) because the Indian band was a "municipality" within the ordinary meaning of that word, i.e., a "community having and exercising the powers of self-government and providing the type of services customarily provided by such a body". Bowman TCJ. stated (p. 1239):

municipality

municipality

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