Special situations - Are you a member of a communal organization?

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?