A.Y.S.A. Amateur Youth Soccer Association v. Canada (Revenue Agency), 2007 DTC 5527, 2007 SCC 42, [2007] 3 SCR 217 -- summary under Redundancy/reading in words

By services, 28 November, 2015

Rothstein J. refused to give an expansive interpretation to what was charitable in the context of a submission that a sports organization should be considered to be charitable in part in light of the consideration that an expansive interpretation would undercut the distinction drawn under the Act between non-profit organizations that were operated exclusively for social welfare, and charitable organizations, and stated (at para. 28):

"When courts consider expanding the definition of charity, therefore, they must consider whether what is being proposed is an incremental change, or one with more complex ramifications that is better left to the legislature."

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