Summary policy

Date
October 25, 2002 (Revised October 30, 2017)

Reference number
CSP-R01

Key words

RCAAA - Registered Canadian amateur athletic association

Policy statement

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 exclusive purpose and its exclusive function the promotion of amateur athletics in Canada on a nation-wide basis.

References

• Summary policy CSP-N03, Non-profit organization
• Policy statement CPS-007, RCAAAs: Receipts-issuing policy
• Policy statement CPS-011, Registration of Canadian amateur athletic associations
• Form T1189, Application to Register a Canadian Amateur Athletic Association Under the Income Tax Act
• Interpretation Bulletin IT-496, Non-Profit Organizations
• Form T2052, Registered Canadian Amateur Athletic Association Return of Information
• T2 Corporation Income Tax Return, T2
• A.Y.S.A Amateur Youth Soccer Association v. Canada (Canada Revenue Agency) (2007 SCC 42), 2007-05-16
• Maccabi Canada v. Minister of National Revenue, 1998-06-30
• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, ss. 248(1)