INCOME TAX
Exemptions
Registered charities—Appeal from M.N.R. decision denying appellant’s application to be registered as charity—Appellant established to promote amateur youth soccer—Income Tax Act providing tax exemption for registered Canadian amateur athletic associations operating on nation‑wide basis—This scheme precluding possibility amateur sport association such as appellant be treated as charity under Act—Appeal dismissed—Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1.
A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency) (A‑275‑05, 2006 FCA 136, Noël J.A., judgment dated 5/4/06, 10 pp.)
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