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149 (1) No tax is payable under this Part on the taxable income of a person for a period when that person was. Employees of a country other than Canada. (a) an officer or servant of the government of a country other than Canada whose duties require that person to reside in Canada.
Section 149 of the Act provides that no tax is payable under Part I on certain persons' taxable income for a period in a taxation year during which the person is a person listed in that section.
This guide is for you if you represent an organization that is: a non-profit organization (NPO) as described in paragraph 149 (1) (l) of the Income Tax Act. an agricultural organization, a board of trade, or a chamber of commerce as described in paragraph 149 (1) (e) of the Act.
149.1 (1) In this section and section 149.2, Canadian amateur athletic association. Canadian amateur athletic association means an association that. (a) was created under any law in force in Canada, (b) is resident in Canada, (c) has no part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or ...
Table of Contents. Income Tax Act. 1 - Short Title. 2 - PART I - Income Tax. 2 - DIVISION A - Liability for Tax. 3 - DIVISION B - Computation of Income. 3 - Basic Rules. 5 - SUBDIVISION A - Income or Loss from an Office or Employment. 5 - Basic Rules.
If the corporation is exempt from tax under section 149, tick one of the boxes following this line. These corporations, which include non-profit organizations, do not usually have to pay any corporation income tax because they are exempted by one of the following paragraphs:
Section 149.1 of the Income Tax Act (the “Act”) provides the rules that must be met for charities to obtain and keep registered status. A registered charity is exempt from tax on taxable income and can issue receipts which entitle donors to claim tax relief in respect of their donations to the registered charity.
