I-3 - Taxation Act

Section 851.23 Disposition versions

2006-03-01

851.23. In this Title,

(a)  “adult” means an individual who is married or has attained the age of 18 years;

(b)  “business agency” of a congregation at any time in a particular calendar year means a corporation, trust or other person, where the congregation owned all the shares of the capital stock of the corporation, except directors’ qualifying shares, every interest in the trust or every participating interest in the other person, throughout the portion of the particular calendar year throughout which both the congregation and the corporation, trust or other person, as the case may be, were in existence;

(c)  “congregation” means a body of individuals, whether or not incorporated,

i.  the members of which live and work together,

ii.  that adheres to the practices and beliefs of the religious organization of which it is a constituent part,

iii.  that does not permit any of its members to own any property in their own right, and

iv.  that requires its members to devote their work to the activities of the congregation;

(d)  “family” means an adult, his spouse and their children who are not adults or, in the case of an unmarried adult, that person and his children who are not adults, but does not include an individual who is included in any other family or who is not a member of the congregation in which the family is included;

(e)  “member of a congregation” means an adult, living with the members of the congregation, who conforms to the practices of the religious organization of which the congregation is a constituent part whether or not he has been formally accepted into the organization, and a child, other than an adult, of such adult, if the child lives with members of the congregation; and

(e.1)  “participating member” of a congregation, in respect of a taxation year, means an individual who, at the end of the year, is an adult who is a member of the congregation;

(f)  “religious organization” means an organization, other than a registered charity, of which a congregation is a constituent part, that adheres to beliefs, evidenced by the religious and philosophical tenets of the organization, that include a belief in the existence of a supreme being.

1978, c. 26, s. 166; 1995, c. 49, s. 236; 1997, c. 3, s. 71; 2001, c. 53, s. 176.