•
•a)
Carrying on a trade or business through an NPO
•The
ITA does not specifically prohibit an NPO from earning a profit or
engaging in commercial activities
•Paragraph
7 of IT-496R recognizes that “the carrying on a trade or business
directly attributable to, or connected with, pursuing the non-profit
goals and activities of an association will not cause it to
be considered to be operated for profit purposes” if those activities
are carried on within the NPO
•