SCC Decision: October 5, 2007

A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 SCC 42
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(Taxation / Charitable Status)
AYSA is an amateur soccer association that operates at the provincial level.  The Income Tax Act allows amateur athletic associations to obtain charitable status only if they operate nationally.  The Court rejected AYSA's application for charitable status, finding that neither the Income Tax Act nor the common law provide for a provincial amateur athletic association to obtain charitable status.
Majority/Concurring: 8/1