I-3 - Taxation Act

Section 21.41 Disposition versions

2012-05-09

21.41. (Repealed).

2005, c. 23, s. 36; 2012, c. 8, s. 40.

2006-03-01

21.41. A registered Canadian amateur athletic association means a Canadian amateur athletic association registered as such with the Minister.

For the purposes of the first paragraph, the following rules apply:

(a)  a Canadian amateur athletic association is registered as such with the Minister if it is an association that

i.  is created under a law in force in Canada,

ii.  is resident in Canada,

iii.  is a person exempt from tax described in section 996,

iv.  has, as its primary purpose and its primary function, the promotion of amateur athletics in Canada on a nation-wide basis, and

v.  has filed an application with the Minister in prescribed form for registration as a Canadian amateur athletic association that has been granted and its registration has not been revoked in accordance with section 1065; and

(b)  subject to the Minister’s power to refuse or revoke registration, a Canadian amateur athletic association validly registered as such under the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement) is deemed to be also registered as such with the Minister.

2005, c. 23, s. 36.