Words and Phrases - "created under any law ... in Canada"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Tomorrow's Champions Foundation v. Canada (National Revenue), 2021 FCA 146

Summary Under
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Canadian Amateur Athletic Association - Paragraph (a)
a CAAA could be provincially incorporated and focus on funding equipment costs

The background to this appeal was substantially similar to that in the Athletes 4 Athletes Foundation (A4A) case and the reasons in that case were stated to be largely applicable to the similarly successful appeal by the appellant (“TCF”) in this case. The chief difference was that while A4A indicated that it would be providing funding directly to athletes, TCF indicated it would be assisting teams and clubs by paying for facilities, equipment, and services.

Webb JA substantially reiterated the reasons from his A4A decision, but also stated (at para. 25):

The condition in paragraph (a) of the definition of CAAA is that the association “was created under any law in force in Canada”. Therefore, there is no requirement that a CAAA must be formed under a federal law. An organization incorporated under the former Society Act of British Columbia will satisfy this requirement.

Words and Phrases
created under any law ... in Canada