Registered Canadian Amateur Athletic Association


Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526, [1998] 4 CTC 21 (FCA)

The appellant's objects included fostering and encouraging the participation of Jewish amateur athletes of Canada in quadrennial games held in Israel. Latourneau J.A. found that the words "nation-wide basis" described a geographic requirement only and rejected the Crown's position that that phrase required that the appellant be inclusive of all Canadians.

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Tax Topics - Statutory Interpretation - Ordinary Meaning 59