Income Tax Act — I-3.3 143
tion to the particular member, E is the total of all amounts each of which is an amount specified in the election as an additional allocation under this subsection to a participating member of the congregation in respect of the year, and F is the number of participating members of the congregation in respect of the year; (b) the designated member of each family at the end of the year is deemed to have supported the other members of the family during the year and the other members of the family are deemed to have been wholly dependent on the designated member for support during the year; (c) the taxable income for the year of each member of the congregation shall be computed without reference to subsection 110(2); and (d) if the trust earns income from a business in the year, then the portion of the amount payable in the year to a particular participating member of the congregation out of the income of the trust under paragraph (a) that can reasonably be considered to relate to that income from a business is deemed to be income from a business carried on by the particular member. Refusal to accept election (3) An election under subsection (2) in respect of a congregation for a particular taxation year is not binding on the Minister unless all taxes, interest and penalties payable under this Part, as a consequence of the application of subsection (2) to the congregation for preceding taxation years, are paid at or before the end of the particular year. Election in respect of gifts (3.1) For the purposes of section 118.1, if the eligible amount of a gift made in a taxation year by a trust referred to in subsection (1) in respect of a congregation would, but for this subsection, be included in the total charitable gifts, total cultural gifts or total ecological gifts of the trust for the year and the trust so elects in its return of income under this Part for the year, (a) the trust is deemed not to have made the gift; and (b) each participating member of the congregation is deemed to have made, in the year, such a gift the eligible amount of which is the amount determined by the formula A × B/C where A is the eligible amount of the gift made by the trust, B is the amount determined for the year in respect of the member under paragraph(2)(a) as a consequence of an election under subsection (2) by the trust, and C is the total of all amounts each of which is an amount determined for the year in respect of a participating member of the congregation under paragraph (2)(a) as a consequence of an election under subsection (2) by the trust. Definitions (4) For the purposes of this section, adult means an individual who, before the time at which the term is applied, has attained the age of eighteen years or is married or in a common-law partnership; ( adulte ) business agency , of a congregation at any time in a particular calendar year, means a corporation, trust or other person, where the congregation owned all the shares of the capital stock of the corporation (except directors’ qualifying shares) or every interest in the trust or other person, as the case may be, throughout the portion of the particular calendar year throughout which both the congregation and the corporation, trust or other person, as the case may be, were in existence; ( agence commerciale ) congregation means a community, society or body of individuals, whether or not incorporated, (a) the members of which live and work together, (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, (c) that does not permit any of its members to own any property in their own right, and (d) that requires its members to devote their working lives to the activities of the congregation; ( congrégation ) family means, (a) in the case of an adult who is unmarried and who is not in a common-law partnership, that person and the person’s children who are not adults, not married and not in