Summary Policy

Date
November 3, 2005

Reference Number
CSP - R25

Key Words
Revocation - Registered Canadian Amateur Athletic Association (RCAAA)

Policy Statement

Under the Income Tax Act, the Minister may issue a Notice of Intention to Revoke to a registered Canadian amateur athletic association where the association accepts a gift or donation, the granting of which was expressly or impliedly conditional on the association making a gift or donation to another person, club, society or association.

References

• Appeal, CSP-A14.
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 168(1)(f).