Maccabi Canada v. Canada (Minister of National Revenue), 98 DTC 6526, [1998] 4 CTC 21 (FCA) -- summary under Registered Canadian Amateur Athletic Association

By services, 28 November, 2015

The appellant's objects included fostering and encouraging the participation of Jewish amateur athletes of Canada in quadrennial games held in Israel. Latourneau J.A. found that the words "nation-wide basis" described a geographic requirement only and rejected the Crown's position that that phrase required that the appellant be inclusive of all Canadians.

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