I-3 - Taxation Act

Section 985.23.3 Disposition versions

2012-05-09

985.23.3. A Québec amateur athletic association means an association that

(a)  is created under any law of Québec or Canada;

(b)  has its management and control centre in Québec;

(c)  has no part of its income payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder of the association unless the proprietor, member or shareholder is a club, society or association the primary purpose and primary function of which is the promotion of amateur athletics in Canada; and

(d)  has the promotion of amateur athletics in Québec on a Québec-wide basis as its exclusive purpose and exclusive function and devotes all its resources to that purpose and function.

2012, c. 8, s. 165.