A communal organization is one where members:

• Live and work together
• Operate a business in order to support themselves
• Don’t own property of their own due to religious beliefs, and
• Devote their working lives to activities of the group

The property of the communal organization and all its business agencies is considered to belong to a trust, of which members are considered beneficiaries.

It is the trust that decides how much of its taxable income is given to its members in the congregation. As a member, your income from the trust is reported on a T3 slip and you’ll have to file a personal tax return by April 30, if:

• The trust allocated taxable capital gains to you 
• You’re required to make contributions to the Canada Pension Plan (CPP), or 
• You have tax payable for the year

Where can I learn more?