Summary Policy

Date
October 25, 2002

Reference Number
CSP - R01

Key Words
RCAAA - Registered Canadian Amateur Athletic Association

To qualify for registration as a Canadian Amateur Athletic Association under the Income Tax Act, an applicant must be a non-profit association that has as its primary purpose and its primary function the promotion of amateur athletics in Canada on a nation-wide basis.

• Non-Profit Organization, CSP-N03.
• RCAAAs: Receipts-Issuing Policy, CPS-007.
• Registration of Canadian Amateur Athletic Associations, CPS-011.
• Registered Canadian Amateur Athletic Association, CIL-1995-014, CIL-2002-012.
• Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act, T1189.
• Registered Canadian Amateur Athletic Association Return of Information, T2052.
• T2 Corporation Income Tax Return, T2.
• Non-Profit Organizations, IT-496.
• A.Y.S.A Amateur Youth Soccer Association v. Canada (Canada Revenue Agency) (2006 FCA 136), 2006-04-05 (http://decisions.fca-caf.gc.ca/en/2006/2006fca136/2006fca136.html)
• Maccabi Canada v. Minister of National Revenue, [1998] 4 C.T.C. 21.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 248(1).