Definition : Tax

A compulsory levy imposed by the governments of Canada and Quebec on resources or the property of individuals or enterprises.

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The tax status of a syndicate of co-ownership Although governed by specific rules set out in Article 1039 of the Civil Code of Québec, a co-ownership syndicate is considered by the tax authorities of Quebec and Canada respectively as: An enterprise under the Taxation Act; A corporation with the status of a non-profit organization under the Income Tax Act  
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