Another CRA letter on why particular association does not qualify for tax exemption as NPO

June 16, 2011 | By: .(JavaScript must be enabled to view this email address) Mark Blumberg
Topics: What's New from the Charities Directorate of CRA, Canadian Charity Law, Non-Profits that are not registered charities

Another CRA letter on why particular association does not qualify for the tax exemption contained in paragraph 149(1)(l) of the Act because “The Association is operating a retail operation with the intention of earning a profit.”

Here is the CRA summary of the letter;

PRINCIPAL ISSUES: In our view, does the Association qualify for the tax exemption contained in paragraph 149(1)(l) of the Act?
POSITION: No.
REASONS: The Association is operating a retail operation with the intention of earning a profit.

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