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(4) For the purposes of this section,

congregation

congregation  means a community, society or body of individuals, whether or not incorporated,

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• (b) that adheres to the practices and beliefs of, and operates according to the principles of, the religious organization of which it is a constituent part,

member of a congregation

member of a congregation  means

• (a) an adult, living with the members of the congregation, who conforms to the practices of the religious organization of which the congregation is a constituent part whether or not that person has been formally accepted into the organization, and

religious organization

religious organization  means an organization, other than a registered charity, of which a congregation is a constituent part, that adheres to beliefs, evidenced by the religious and philosophical tenets of the organization, that include a belief in the existence of a supreme being. (organisme religieux)

8 (1) In computing a taxpayer’s income for a taxation year from an office or employment, there may be deducted such of the following amounts as are wholly applicable to that source or such part of the following amounts as may reasonably be regarded as applicable thereto

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• (c) where, in the year, the taxpayer

  • (i) is a member of the clergy or of a religious order or a regular minister of a religious denomination, and

  • (ii) is

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    • (C) engaged exclusively in full-time administrative service by appointment of a religious order or religious denomination,

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248 (1) In this Act,

disposition

disposition  of any property, except as expressly otherwise provided, includes

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• (f) any transfer of the property as a consequence of which there is no change in the beneficial ownership of the property, where

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  • (vi) if the transferor is an amateur athlete trust, a cemetery care trust, an employee trust, a trust deemed by subsection 143(1) to exist in respect of a congregation that is a constituent part of a religious organization, a related segregated fund trust (in this paragraph having the meaning assigned by section 138.1), a trust described in paragraph 149(1)(o.4) or a trust governed by an eligible funeral arrangement, an employees profit sharing plan, a FHSA, a registered disability savings plan, a registered education savings plan, a registered supplementary unemployment benefit plan or a TFSA, the transferee is the same type of trust, and

270 (1) The following definitions apply in this Part.

active NFE

active NFE  means, at any time, a non-financial entity that meets any of the following criteria:

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• (h) the NFE meets all of the following requirements:

  • (i) it

    • (A) is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic or educational purposes, or

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(9) Where throughout a taxation year an individual resided in Canada near the boundary between Canada and the United States, if

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a gift made by the individual in the year to a religious, charitable, scientific, literary or educational organization created or organized in or under the laws of the United States that would be allowed as a deduction under the United States Internal Revenue Code shall, for the purpose of the definition total charitable gifts in subsection 118.1(1), be deemed to have been made to a registered charity.