CARTWRIGHT, J.:—This is an appeal from a judgment of Cameron, J., allowing an appeal from a decision of the Income Tax Appeal Board delivered by W. S. Fisher, Esquire, Q.C., and affirming an assessment made upon the appellant.

Létourneau J.A.:

This is an appeal pursuant to subsections 172(3) and 180(1) of the Income Tax Act (Act) from a decision of the Minister of National Revenue made under paragraph 168(1)(b) of the Act and dated July 12, 1996 to revoke the Appellant’s registration (Maccabi Canada) as a registered Canadian amateur athletic association.