Athletes 4 Athletes – Federal Court of Appeal finds that the required nationwide objective for a Canadian amateur athletic association could be met out of a local office funding athletes directly

The Minister rejected the application of the appellant (“A4A”) for registration as a registered Canadian amateur athletic association (CAAA) on the basis that (1) A4A was not intending to promote amateur athletics in Canada directly, but instead was intending to financially support athletes who could not otherwise afford to train and pay for their daily living expenses, and (2) A4A was intending to have, at least initially, a presence only in Vancouver and lacked the budget to operate programs on a national level, so that it would not satisfy the test (in para. (d) of CAAA definition) of promoting amateur athletics in Canada on a “nationwide basis”.

In rejecting the first ground and before remitting the matter back to the Minister for redetermination in accordance with his reasons, Webb JA stated:

So long as the only purpose and the only function of an organization is the promotion of amateur athletics in Canada on a nationwide basis, it should not matter whether a particular function directly or indirectly does so.

In rejecting the second ground, he stated:

So long as the organization is promoting amateur athletics in Canada on a nationwide basis, even if it only has an office in one province, it would satisfy the requirement.

He also cited Stemijon in noting that the “guidance as previously drafted by the CRA cannot bind the Minister nor can it alter the provisions of the statutory definition of a CAAA”.

Neal Armstrong. Summaries of Athletes 4 Athletes Foundation v. Canada (National Revenue) 2021 FCA 145 under s. 149.1(1) – CAAA - (d) and s. 149.1(22).