Calgary Dollars are a local currency in Calgary, Alberta, Canada. While functioning as a limited form of currency within Calgary, they are not a legal tender nor are they backed by a national government. Instead, the currency serves (according to their proponents) as a tool for community economic development as well as a focus for community building. The Calgary Dollars organization considers its local currency to be implicitly sanctioned by the Canada Revenue Agency (CRA) based on a CRA publication which discusses the taxation of "credit units possessing a notional monetary unit value" used as a medium of exchange by local barter groups.
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