CRA recently released a letter which discusses whether a park qualifies as a 'municipal or public body performing a function of government'  in Canada within the meaning of paragraph 149 (1) (c) of the Act. CRA concluded that they would require additional information on the park in order to make a determination that the park would qualify and would be accountable to the public, the province and the municipalities from which it was created.

Some details that CRA requested were the composition and voting structure of the park's membership and information on how the board was chosen.   CRA also required further information on the services that the park was providing and evidence that by-laws had been passed in order to determine whether the park was performing a function of government. 

CRA indicated that other evidence that could be provided to support that the park was performing a function of government may include:

*           a copy of an agreement with a neighboring municipality to provide fire protection or waste removal services,

*           invoices from organizations subcontracted to provide the municipal type services on behalf of the Park, and

*           the name of the municipality that is charged with collecting taxes on behalf of the Park and the agreement that governs the relationship.

To access to full CRA letter, please click here.