The definition of a religious organization excludes charities. A congregation is a group of individuals who are part of a religious organization.
An inter vivos trust is considered to have been created, and to hold the property of a congregation, if both of the following conditions are met:
Income tax
The trust must pay income tax as an inter vivos trust. However, it may elect each year to allocate its income to its members, provided the trust return for the year is filed on time and the income tax payable by the trust's members is remitted within the time limit required under the Taxation Act.
For further information, refer to the Guide to Filing the Trust Income Tax Return (TP-646.G-V).