Income Tax Act — I-3.3 143
 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 a common-law partnership, and (b) in the case of an adult who is married or in a common-law partnership, that person and the person’s spouse or common-law partner and the children of either or both of them who are not adults, not married and not in a common-law partnership but does not include an individual who is included in any other family or who is not a member of the congregation in which the family is included; ( famille ) 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 (b) a child who is unmarried and not in a common-law partnership, other than an adult, of an adult referred to in paragraph (a), if the child lives with the members of the congregation; ( membre d’une congrégation ) participating member , of a congregation in respect of a taxation year, means an individual who, at the end of the year, is an adult who is a member of the congregation; ( membre participant ) 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 ) total charitable gifts has the meaning assigned by subsection 118.1(1); ( total des dons de bienfaisance ) total Crown gifts [Repealed, 2014, c. 39, s. 48] total cultural gifts has the meaning assigned by subsection 118.1(1); ( total des dons de biens culturels ) total ecological gifts has the same meaning as in subsection 118.1(1). ( total des dons de biens écosensibles ) Specification of family members (5) For the purpose of applying subsection (2) to a particular election by the trust referred to in subsection (1) in respect of a congregation for a particular taxation year, (a) subject to paragraph (b), a participating member of the congregation is considered to have been specified in the particular election in accordance with this subsection only if the member is identified in the particular election and (i) where the member’s family includes only one adult at the end of the particular year, the member is identified in the particular election as a person to whom subparagraph (i) of the description of B in subsection (2) (in this subsection referred to as the “relevant subparagraph”) applies, and (ii) in any other case, only one of the adults in the member’s family is identified in the particular election as a person to whom the relevant subparagraph applies; and (b) an individual is considered not to have been specified in the particular election in accordance with this subsection if (i) the individual is one of two individuals who were married to each other, or in a common-law partnership, at the end of a preceding taxation year of the trust and at the end of the particular year, (ii) one of those individuals was (A) where the preceding year ended before 1998, specified in an election under subsection (2) by the trust for the preceding year, and (B) in any other case, identified in an election under subsection (2) by the trust for the preceding year as a person to whom the relevant subparagraph applied, and (iii) the other individual is identified in the particular election as a person to whom the relevant subparagraph applies. [NOTE: Application provisions are not included in the consolidated text; see relevant amending Acts and regulations.] R.S., 1985, c. 1 (5th Supp.), s. 143; 1994, c. 7, Sch. II, s. 116, c. 21, s. 67; 2000, c. 12, ss. 134, 142, c. 19, s. 41; 2001, c. 17, s. 245, 263(E); 2013, c. 34, s. 291; 2014, c. 39,