Registered Canadian Amateur Athletic Association

Cases

Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526 (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.

Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning 53

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