Case information
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31476
A.Y.S.A. Amateur Youth Soccer Association v. Canada Revenue Agency
(Federal) (Civil) (By Leave)
Docket
Judgments on applications for leave to appeal are rendered by the Court, but are not necessarily unanimous.
| Date | Proceeding | Filed By (if applicable) |
|---|---|---|
| 2008-02-22 | Record returned to the Registrar of the Court of Appeal | |
| 2007-10-22 | Appeal closed | |
| 2007-10-09 | Formal judgment sent to the registrar of the court of appeal and all parties | |
| 2007-10-09 | Judgment on appeal and notice of deposit of judgment sent to all parties | |
| 2007-10-05 | Correspondence received from, Kate Lazier dated Oct. 5/07 re: reverted back to using her legal name | Canadian Centre for Philanthropy |
| 2007-10-05 |
Judgment on the appeal rendered, CJ Ba Bi LeB De F Abe Cha Ro, The appeal from the judgment of the Federal Court of Appeal, Number A-275-05, 2006 FCA 136, dated April 5, 2006, heard on May 16, 2007, is dismissed with costs. Dismissed, with costs |
|
| 2007-06-05 | Transcript received, (64 pages) | |
| 2007-05-16 | Judgment reserved OR rendered with reasons to follow | |
| 2007-05-16 | Acknowledgement and consent for video taping of proceedings, From all parties | |
| 2007-05-16 | Intervener's condensed book, Submitted in Court (14 copies) | Canadian Centre for Philanthropy |
| 2007-05-16 | Respondent's condensed book, Submitted in Court (14 copies) | Canada Revenue Agency |
| 2007-05-16 | Appellant's condensed book, Submitted in Court (14 copies) | A.Y.S.A. Amateur Youth Soccer Association |
| 2007-05-16 |
Hearing of the appeal, 2007-05-16, CJ Ba Bi LeB De F Abe Cha Ro Judgment reserved |
|
| 2007-05-15 | Intervener's book of authorities, SUPPLEMENTAL - Taxing Charities, Submitted in Court (14 copies), Completed on: 2007-05-15 | Canadian Centre for Philanthropy |
| 2007-05-04 | Notice of appearance, D. Geoffrey Cowper Q.C., Blake Bromley and Stanley Martin will be appearing. | A.Y.S.A. Amateur Youth Soccer Association |
| 2007-05-04 | Notice of appearance, W. Laird Hunter, Q.C., Susan Manwaring, Kate Campbell and David Stevens will be appearing. | Canadian Centre for Philanthropy |
| 2007-05-03 | General proceeding, Notice of bilingual name | Canadian Centre for Philanthropy |
| 2007-05-02 |
Order by, Cha, FURTHER TO THE ORDER dated April 11, 2007, in which Charron J. granted leave to intervene to the Canadian Centre for Philanthropy; IT IS HEREBY FURTHER ORDERED THAT the said intervener is granted permission to present oral argument not exceeding fifteen (15) minutes at the hearing of the appeal. Granted |
|
| 2007-04-30 | Intervener's book of authorities, Completed on: 2007-04-30 | Canadian Centre for Philanthropy |
| 2007-04-30 | Intervener's factum, Completed on: 2007-04-30 | Canadian Centre for Philanthropy |
| 2007-04-26 | Notice of appearance, Wendy Burnham and David Jacyk will be present at the hearing. | Canada Revenue Agency |
| 2007-04-11 | Letter sent to Intervener(s) | |
| 2007-04-11 | Order on motion for leave to intervene, (BY CHARRON J.) | |
| 2007-04-11 |
Decision on the motion for leave to intervene, Cha, UPON APPLICATIONS by the Canadian Centre for Philanthropy and the Baptist Housing Society of British Columbia for leave to intervene in the above appeal; AND THE MATERIAL FILED having been read; IT IS HEREBY ORDERED THAT: The motion for leave to intervene of the applicant, the Canadian Centre for Philanthropy carrying on business as Imagine Canada, is granted and the applicant shall be entitled to serve and file a factum not to exceed 20 pages in length on or before April 30, 2007. The motion to extend time for leave to intervene of the applicant, the Baptist Housing Society of British Columbia, is granted and the motion for leave to intervene is denied. The request to present oral argument is deferred to a date following receipt and consideration of the written arguments of the parties and the interveners. The intervener shall not be entitled to raise new issues or to adduce further evidence or otherwise to supplement the record of the parties. Pursuant to Rule 59(1)(a) of the Rules of the Supreme Court of Canada the interveners shall pay to the appellant and respondent any additional disbursements occasioned to the appellant and respondent by their intervention. Allowed in part |
|
| 2007-04-10 | Submission of motion for leave to intervene, Cha | |
| 2007-03-27 | Respondent's book of authorities, Completed on: 2007-03-27 | Canada Revenue Agency |
| 2007-03-27 | Respondent's factum, Completed on: 2007-03-27 | Canada Revenue Agency |
| 2007-03-27 | Appeal perfected for hearing | |
| 2007-03-16 | Reply to the motion for leave to intervene, (Letter Form), from Susan Manwaring dated March 16/07, Completed on: 2007-03-16 | Canadian Centre for Philanthropy |
| 2007-03-16 | Response to the motion for leave to intervene, (Letter Form), from P. Landry of Noel & Ass. dated March 14, 2007 (fax copy) re: responding to interventions by Baptist Housing Society and Canadian Center for Philanthropy, Completed on: 2007-03-16 | A.Y.S.A. Amateur Youth Soccer Association |
| 2007-03-14 | Notice of hearing sent to parties | |
| 2007-03-13 |
Appeal hearing scheduled, 2007-05-16, (previously Apr. 27/07) Judgment reserved |
|
| 2007-03-09 | Response to the motion for leave to intervene, (responding to Baptist Housing Society of B.C.'s intervention), Completed on: 2007-03-09 | Canada Revenue Agency |
| 2007-03-09 | Response to the motion for leave to intervene, (responding to Canadian Centre for philanthropy's intervention), Completed on: 2007-03-09 | Canada Revenue Agency |
| 2007-03-05 | Motion to extend time, to file the motion for leave to intervene to Feb. 28/07, Completed on: 2007-03-05 | Baptist Housing Society of BC |
| 2007-02-28 | Motion for leave to intervene, (extension of time rec'd March 5/07) (bookform), Completed on: 2007-03-05 | Baptist Housing Society of BC |
| 2007-02-27 | Motion for leave to intervene, 3 copies - book form, Completed on: 2007-02-27 | Canadian Centre for Philanthropy |
| 2007-01-30 | Appellant's book of authorities, Completed on: 2007-01-30 | A.Y.S.A. Amateur Youth Soccer Association |
| 2007-01-30 | Appellant's record, Completed on: 2007-01-30 | A.Y.S.A. Amateur Youth Soccer Association |
| 2007-01-30 | Appellant's factum, CD recd'd Mar. 23/07, Completed on: 2007-01-30 | A.Y.S.A. Amateur Youth Soccer Association |
| 2006-11-15 | Appeal court record, (1 box) | |
| 2006-11-08 | Certificate of taxation issued to, Noel & Ass. | |
| 2006-11-01 | Decision on the bill of costs, taxed at the amount of $1,230.09, Reg | |
| 2006-11-01 | Submission of the bill of costs, Reg | |
| 2006-10-26 | Letter advising the parties of tentative hearing date and filing deadlines (Leave granted) | |
| 2006-10-19 | Notice of appeal, Completed on: 2006-10-19 | A.Y.S.A. Amateur Youth Soccer Association |
| 2006-10-19 | Bill of costs, Completed on: 2006-10-19 | Canada Revenue Agency |
| 2006-09-22 | Copy of formal judgment sent to Registrar of the Court of Appeal and all parties | |
| 2006-09-22 | Judgment on leave sent to the parties | |
| 2006-09-21 |
Judgment of the Court on the application for leave to appeal, The application for leave to appeal from the judgment of the Federal Court of Appeal, Number A-275-05, 2006 FCA 136, dated April 5, 2006, is granted with costs to the applicant in any event of the cause. Granted, with costs |
|
| 2006-08-21 | All materials on application for leave submitted to the Judges, CJ Cha Ro | |
| 2006-08-14 | Applicant's reply to respondent's argument, Service missing - rec'd on August 17, 2006, Completed on: 2006-08-18 | A.Y.S.A. Amateur Youth Soccer Association |
| 2006-08-04 | Respondent's response on the application for leave to appeal, Completed on: 2006-08-04 | Canada Revenue Agency |
| 2006-06-09 | Letter acknowledging receipt of a complete application for leave to appeal | |
| 2006-06-05 | Application for leave to appeal, Service rec'd June 09/06, Completed on: 2006-06-09 | A.Y.S.A. Amateur Youth Soccer Association |
Parties
Please note that in the case of closed files, the “Status” column reflects the status of the parties at the time of the proceedings. For more information about the proceedings and about the dates when the file was open, please consult the docket of the case in question.
Main parties
| Name | Role | Status |
|---|---|---|
| A.Y.S.A. Amateur Youth Soccer Association | Appellant | Active |
v.
| Name | Role | Status |
|---|---|---|
| Canada Revenue Agency | Respondent | Active |
Other parties
| Name | Role | Status |
|---|---|---|
| Canadian Centre for Philanthropy | Intervener | Active |
Counsel
Party: A.Y.S.A. Amateur Youth Soccer Association
Counsel
E. Blake Bromley
W. Stanley Martin
2900 - 550 Burrard Street
Vancouver, British Columbia
V6C 0A3
Telephone: (604) 631-3131
FAX: (604) 632-3232
Email: gcowper@fasken.com
Agent
111, rue Champlain
Gatineau, Quebec
J8X 3R1
Telephone: (819) 503-2178
FAX: (819) 771-5397
Email: p.landry@noelassocies.com
Party: Canada Revenue Agency
Counsel
David Jacyk
234 Wellington Street
Room 843, Bank of Canada Building, East Tower
Ottawa, Ontario
K1A 0H8
Telephone: (613) 957-4820
FAX: (613) 941-2293
Agent
Bank of Canada Building - East Tower
234 Wellington Street, Room 1212
Ottawa, Ontario
K1A 0H8
Telephone: (613) 941-2351
FAX: (613) 954-1920
Email: christopher.rupar@justice.gc.ca
Party: Canadian Centre for Philanthropy
Counsel
Susan M. Manwaring
Kate Campbell
W. Laird Hunter, Q.C.
1 First Canadian Place
Suite 1600, 100 King St. West
Toronto, Ontario
M5X 1G5
Telephone: (416) 862-3556
FAX: (416) 862-7661
Email: david.stevens@gowlingwlg.com
Agent
300 - 50 O'Connor Street
Ottawa, Ontario
K1P 6L2
Telephone: (613) 232-7171
FAX: (613) 231-3191
Email: jbeedell@langmichener.ca
Summary
Keywords
None.
Summary
Case summaries are prepared by the Office of the Registrar of the Supreme Court of Canada (Law Branch). Please note that summaries are not provided to the Judges of the Court. They are placed on the Court file and website for information purposes only.
Taxation - Statutes - Assessment - Interpretation - Charities - Whether the provisions in the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), for registered Canadian amateur athletic associations impliedly exclude the registration of other sports organizations as charities - Whether the conferral of tax benefits on certain classes of organizations operates to limit the registration of other organizations as charities - Whether the categories of charitable purposes in the common law include the promotion of amateur sports that involve the pursuit of physical fitness - Whether the Federal Court of Appeal should have applied s. 8.1 of the Interpretation Act, R.S.C. 1985, c. I-21, or the law of charities in the province of Ontario.
The Appellant was established to promote amateur youth soccer in Ontario. Because its beneficiaries are limited to Ontario and the association is not national in scope , it does not fit within the definition of a “registered Canadian amateur athletic association” in s. 248(1) of the Income Tax Act. A registered Canadian amateur athletic association receives taxation benefits similar to those granted to a registered charity. The Appellant applied to the Minister of National Revenue to be registered as a charity. An organization must have a “charitable purpose” in order to be recognized as a charity for Income Tax purposes. Whether or not a purpose is charitable is determined by reference to the common law. The Minister dismissed the application on the basis that the promotion of a sport is not recognized as a charitable purpose. The Appellant appealed to the Court of Appeal and the Court of Appeal dismissed the appeal.
Lower court rulings
Federal Court of Appeal
A-275-05, 2006 FCA 136
Applicant's appeal from the Minister of National Revenue's decision dismissed
Filed documents
The memorandums of argument on an application for leave to appeal will be posted here 30 days after leave to appeal has been granted unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of the memorandum by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a memorandum of argument or want to use a memorandum of argument, please contact the author of the memorandum of argument directly. Their name appears at the end of the memorandum of argument. The contact information for counsel is found in the “Counsel” tab of this page.
Downloadable PDFs
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Related links
The factums of the appellant, the respondent and the intervener will be posted here at least 2 weeks before the hearing unless they contain personal information, information that is subject to a publication ban, or any other information that is not part of the public record. You may also obtain copies of factums by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a factum or want permission to use a factum, please contact the author of the factum directly. Their contact information appears on the first page of each factum.
Downloadable PDFs
Not available
Related links
The condensed books of the appellant, the respondent and the intervener will be posted here upon receipt of the electronic version, 2 days prior to the scheduled appeal hearing. You may also obtain copies of condensed books by filling out the Request for Court records form or by contacting the Court’s Records Centre either by email at records-dossiers@scc-csc.ca or by telephone at 613‑996‑7933 or at 1‑888‑551‑1185.
If you have questions about a condensed book or want permission to use a condensed book, please contact the author of the condensed book directly. Their contact information appears on the first page of each condensed book.
Downloadable PDFs
Not available