Before going on to find that there was no inference that because Parliament had specifically accorded favourable tax treatment to some types of Canadian amateur athletic associations, athletic associations could not qualify as being charitable, Rothstein J. stated (at para. 16) that "because of the degree of precision and detailed characteristics of many tax provisions, an emphasis has often been placed on textual interpretation where taxation statutes are concerned".
Topics and taglines
Tagline
textual approach where precise drafting
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
340046
Extra import data
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"field_legacy_header": "<strong><em>A.Y.S.A. Amateur Youth Soccer Association v. CRA</em></strong>, 2007 DTC 5527, 2007 SCC 42 <strong>[textual approach where precise drafting]</strong>",
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