Revocation

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

• Income Tax Act, R.S.C. 1985 (5^th supp.) c. 1, para. 168(1)(f)
• Ineligible individuals, CG-024