Religious purpose: activities advancing or propagating a religion, including rituals and communal observances, inform tax characterisation. The term religious purpose is not defined in the Income Tax Act and is understood from dictionary meanings and commentary to cover advancement, support or ... Summary
Religious purpose: activities advancing or propagating a religion, including rituals and communal observances, inform tax characterisation.
The term religious purpose is not defined in the Income Tax Act and is understood from dictionary meanings and commentary to cover advancement, support or propagation of a religion and its tenets; this includes activities relating to observance of rituals and ceremonies and allied religious community practices, with examples such as ritual performances and distribution of food linked to fasting observances informing tax characterisation.
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