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I-3 - Taxation Act
Section 851.25
Disposition versions
851.25. The property of the congregation is deemed to be the property of a trust which is deemed to have been created on the day that is the later of 31 December 1976 and the day the congregation came into existence and to have been continuously in existence from that day, and the corporation, where the congregation is a corporation, or other group of persons charged with the management of the congregation, in other cases, is deemed to be the trustee having control of the trust property.
The property of a business agency of the congregation in a calendar year is deemed to be property of the trust throughout the portion of the calendar year throughout which the trust exists.
851.25. The property of the congregation is deemed to be the property of an inter vivos trust which is deemed to have been created on the day that is the later of 31 December 1976 and the day the congregation came into existence and to have been continuously in existence from that day, and the corporation, where the congregation is a corporation, or other group of persons charged with the management of the congregation, in other cases, is deemed to be the trustee having control of the trust property.
The property of a business agency of the congregation in a calendar year is deemed to be property of the inter vivos trust throughout the portion of the calendar year throughout which the trust exists.
