Rothstein J. rejected a submission of the Crown that because Parliament had enacted provisions of the Act respecting registered Canadian amateur athletic associations (RCAAAs), it should be considered to have established that athletic associations could not also qualify as charitable organizations. After noting (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 when taxation statutes are concerned", he went on to state (at para. 17 and 18):
"Similar caution is necessary when assessing claims that imply unexpressed meaning into the RCAAA provisions, i.e., that the RCAAA provisions also preclude charitable status for non-nationwide sports organizations of all descriptions. ... Rather, Parliament created a clear position for RCAAAs, and left the rest to be determined in accordance with the long-standing practice under the common law."