A.Y.S.A. Amateur Youth Soccer Association v. Canada (Canada Revenue Agency), 2006 DTC 6314, 2006 FCA 136 -- summary under Legislative History

The legislative history of the rules applicable to registered Canadian amateur athletic associations showed that Parliament intended them to be a complete code of the circumstances in which such associations would be permitted to issue receipts to donors, with the result that the appellant could not seek qualification as a charitable organization even if under the common law of Ontario its objects of promoting soccer in Ontario would have qualified as charitable.