Blackmore v The Queen: Separate Tax Treatment of Communal Religious Organizations Not Available to Polygamous Mormon Group
Section 143 of the Income Tax Act (ITA), colloquially known as the “Hutterite rule”, provides for the separate tax treatment of communal religious organizations that satisfy the definition of a “congregation” as defined in subsection 143(4). This section was enacted in response to litigation undertaken by a number of Hutterite colonies in 1977. Following its […]