Summary Policy

Date
September 3, 2003

Reference Number
CSP - I07

Key Words
Improvement district

Policy Statement

An improvement district is an organization established under the Municipal Act of a province. An improvement district can qualify as a Canadian municipality where the act establishing the improvement district specifically accords to it the powers of a municipality.

References

• Municipality, CSP - M07.
• Qualified Donee, CSP - Q01.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, paras. 110.1(1)(a), 149(1)(c) and ss. 118.1(1).