,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,non-,pr(it ,organiz,ns
,numb]3 ,,it-#dif;,r
,date3 ,augu/ #b1 #bjja
,ref];e3 ,p>agraph #adi7#a77l7 7al
  sec;ns #adi.a & #afh2 subsec;ns
  #adi7#b71 7#e7 & 7#ab71 #aha.a7#c71 &
  #bbg7#ad7 &! def9i;ns ( 8regi/]$ *>;y0
  & 8regi/]$ ,canadian amateur a?letic
  associ,n0 9 subsec;n #bdh7#a72 &
  subsec;n #baf7#a7 (! ,9come ,tax
  ,regul,ns7

  ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra71 we issue 9come tax 9t]pret,n
bullet9s 7,,it's7 9 ord] 6provide
te*nical 9t]pret,ns & posi;ns reg>d+
c]ta9 provi.ns 3ta9$ 9 9come tax law4
,due 6_! te*nical nature1 ,,it's >e us$
prim>ily 0\r /aff1 tax speciali/s1    #a
              ,,it-#dif;,r           a#a
& o!r 9dividuals :o h an 9t]e/ 9 tax
matt]s4 ,= ^? r1d]s :o pref] a less
te*nical explan,n (! law1 we (f] o!r
public,ns1 s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publi%$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =    #b
              ,,it-#dif;,r           b#a
transac;ns 5t]$ 96af ! date on : ! *ange
is publi%$4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

  ,manag]1 ,te*nical ,public,ns &
    ,projects ,sec;n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e
  ,mo/ ( \r public,ns >e availa# on \r
,web site at3 _+www.ccra.gc.ca_:










                                      #c
                 ,3t5ts              c#a
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,g5]al 7p>agraphs #a-c7
  ,*>ities 7p>agraph #d7
  ,organiz$ & ,op]at$ ,exclusively =
    ,non-,pr(it ,purposes 7p>agraphs
    #e-aj7
  ,p]sonal ,b5efit 6,memb]s 7p>agraphs
    #aa-ac7
  ,subsec;n #adi7#e7 7p>agraph #ad7
  ,fil+ ,require;ts 7p>agraphs #ae-ag7
,explan,n ( ,*anges

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#dif dat$ ,febru>y #ah1
#aihc & xs ,special ,rel1se dat$ ,june
#af1 #aihi4


                                      #d
                ,summ>y              d#a
    
  ,? bullet9 4cusses non-pr(it
organiz,ns4 ,x sets \ ! 3di;ns t a club1
society or associ,n m/ meet 6qualify z a
tax-exempt non-pr(it organiz,n 7,,npo7 &
-;ts on "s (! factors t >e 3sid]$ :5
det]m9+ :e!r x is tax-exempt 9 a "picul>
ye>4 ,! bullet9 expla9s :5 an ,,npo m/
file an 9come tax return & :5 x is
requir$ 6file an ,,npo 9=m,n return4 ,x
al briefly describes ! circum/.es "u :
an o!rwise tax-exempt ,,npo may 2
subject 6tax on xs prop]ty 9come4
  ,9 a4i;n1 ! curr5t v].ns (! foll[+
,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra7 public,ns al d1l ) ,,npo's3
    --,,it-#hc1 ,non-pr(it ,organiz,ns--
      ,tax,n ( ,9come f ,prop]ty
    --,,it-#dji1 ,w9d+-,up (a ,non-
      ,pr(it ,organiz,n
    --,9come ,tax ,guide 6! ,non-,pr(it
      ,organiz,n 7,,npo7 ,9=m,n ,return
      7,t#daag7
                                      #e
          ,4cus.n & ,9t]pret,n        #b
    
        ,g5]al 7p>agraphs #a-c7
    
  ,un.s o!rwise not$1 all /atutory
ref];es "?\t ! bullet9 >e 6! ,9come ,tax
,act4 ,9 ? bullet91 ! phrases 8club1
society or associ,n0 & 8proprietor1
memb] or %>ehold]01 z !y appe> 9
p>agraph #adi7#a77l71 >e ref]r$ 60! ^ws
.associ,n & .memb]1 respectively4 ,!
phrase 8club1 society or associ,n0 is al
3sid]$ g5]al 5 69clude a corpor,n4

#a4 ,9 g5]al t]ms1 p>agraph #adi7#a77l7
  provides t ! taxa# 9come ( an associ,n
  is exempt f tax "u ,"p ,i (! ,act =a
  p]iod "?\t : ! associ,n -plies ) all
  (! foll[+ 3di;ns3
  7a7 x is n a *>;y 7see p>agraph #d72
  7b7 x is organiz$ exclusively = social
    welf>e1 civic improve;t1 pl1sure1
    recre,n or any o!r purpose except
    pr(it 7see p>agraphs #e 6#aj72
                                      #f
              ,,it-#dif;,r           a#b
  7c7 x is 9 fact op]at$ exclusively =!
    same purpose = : x 0 organiz$ or =
    any (! o!r purposes m5;n$ 9 7b72 &
  7d7 x does n 4tribute or o!rwise make
    availa# =! p]sonal b5efit (a memb]
    any ( xs 9come un.s ! memb] is an
    associ,n : has z xs prim>y purpose &
    func;n ! promo;n ( amateur a?letics
    9 ,canada 7see p>agraphs #aa & #ab74
  ,:e!r a "picul> associ,n meets all (!
  abv 3di;ns & qualifies "u p>agraph
  #adi7#a77l7 z a tax-exempt ,,npo is a
  "q ( fact t c only 2 det]m9$ af we
  review ! purposes & activities (!
  associ,n4 ,! -;ts t foll[ >e tak5
  963sid],n :5 mak+ s* a det]m9,n4 ,al1
  ev5 ?\< an associ,n qualifies "u
  p>agraph #adi7#a77l71 x may1 z 4cuss$
  9 p>agraph #ad1 2 subject 6tax on
  c]ta9 9come "u subsec;n #adi7#e74
#b4 ,": a corpor,n qualifies z an ,,npo
  "u p>agraph #adi7#a77l71 subsec;n
  #bbg7#ad7 provides t "?\t ! p]iod dur+
  : ! corpor,n is exempt f ,"p ,i     #g
              ,,it-#dif;,r           b#b
  tax1 x is al exempt f tax "u ,"ps
  ,,iv1 ,,iv4#a1 ,,vi1 & ,,vi4#a (!
  ,act4 ,fur!rmore1 if s* a corpor,n is
  exempt f ,"p ,i tax "?\t ! tax,n ye>
  on all ( xs taxa# 9come1 subsec;n
  #aha.a7#c7 provides t no tax is paya#
  =! ye> "u ,"p ,i4#c4
#c4 ,! fact t "o or m (! memb]s ( an
  associ,n is a tax-exempt ,,npo or a
  8regi/]$ *>;y01 z def9$ 9 subsec;n
  #bdh7#a71 w n relieve ! associ,n (!
  necess;y ( -ply+ )! 3di;ns 9 p>agraph
  #a7a7 to 7d74 ,9 a4i;n1 ! 3di;ns 6be
  -pli$ ) >e nei waiv$ nor alt]$ 0! fact
  t mo/ or all (! assets & facilities (!
  associ,n >e l1s$ 6"o or m tax-exempt
  organiz,ns or regi/]$ *>ities4 ,": !
  associ,n ma9ta9s t c]ta9 ( xs
  activities >e c>ri$ on 9 tru/1 or z
  ag5ts1 = ano!r associ,n1 &! evid;e
  supports ? posi;n1 ^! activities may
  a6ect ! /atus ( t o!r associ,n z an
  ,,npo4
                                      #h
         ,*>ities 7p>agraph #d7      c#b
    
#d4 ,if1 dur+ a p]iod 9 a "picul> ye>1 !
  ,m9i/] ( ,n,nal ,rev5ue 3sid]s an
  associ,n 6be a 8*>;y0 7i4e41 a *>ita#
  organiz,n or *>ita# f.d,n7 z def9$ 9
  subsec;n #adi.a7#a71 !n x _c qualify 9
  t p]iod z a tax-exempt ,,npo4 ,= ^!
  purposes1 an associ,n may 2 3sid]$ 6be
  a *>;y ev5 if x is n a regi/]$ *>;y or
  if xs design,n z a regi/]$ *>;y has
  be5 revok$ "u sec;n #afh4

  ,al? an organiz,n t is a *>ita#
  organiz,n or *>ita# f.d,n w n 2
  exempt$ f tax 0p>agraph #adi7#a77l71
  an exemp;n f tax w 2 availa# "u
  p>agraph #adi7#a77f7 if x is a regi/]$
  *>;y4 ,= 9=m,n 3c]n+ ! regi/r,n (a
  *>;y1 see ! ,,ccra's guide ,regi/]+ a
  ,*>;y = ,9come ,tax ,purposes
  7,t#djfc74


                                      #i
          ,organiz$ & ,op]at$        d#b
       ,exclusively = ,non-,pr(it
      ,purposes 7p>agraphs #e-aj7
    
#e4 ,6qualify "u p>agraph #adi7#a77l71
  an associ,n m/ 2 bo? organiz$ & op]at$
  exclusively = social welf>e1 civic
  improve;t1 pl1sure or recre,n or = any
  o!r purpose except pr(it4 ,an associ,n
  may al 2 organiz$ & op]at$ exclusively
  = any -b9,n ( ^! purposes4 ,:5 det]m9+
  ! purpose = : an associ,n 0 organiz$1
  ! 9/ru;ts cr1t+ ! associ,n w norm,y 2
  review$4 ,^! 9/ru;ts may 9clude lrs
  pat5t1 >ticles ( 9corpor,n1 memor&a (
  agree;t1 by-laws1 & s on4 ,! t]ms
  8social welf>e01 8civic improve;t01 &
  8pl1sure or recre,n0 >e n def9$ 9 !
  ,act4 ,9 g5]al t]ms1 .social .welf>e
  m1ns t : provides assi/.e = 4advantag$
  gr\ps or =! -mon gd & g5]al welf>e (!
  p (! -mun;y4 .,civic .improve;t
  9cludes ! 5h.e;t 9 value or qual;y (
  -mun;y or civic life4 ,an example wd 2
  an associ,n t "ws =! adv.e;t (a    #aj
              ,,it-#dif;,r           e#b
  -mun;y 05c\rag+ ! e/abli%;t ( new
  9du/ries1 p>ks1 museums1 etc4 ,"u !
  categories ( social welf>e & civic
  improve;t1 c>e m/ 2 tak5 65sure t !
  purposes (! associ,n >e n ^? (a *>;y4
  .,pl1sure .or .recre,n m1ns t :
  provides a /ate ( gratific,n or a m1ns
  ( refre%;t or div].n4 ,examples 9clude
  social clubs1 golf clubs1 curl+ clubs1
  badm9ton clubs & s on t >e organiz$ &
  op]at$ 6provide recre,nal facilities
  =! 5joy;t ( memb]s & _! families4 ,!
  phrase ..any o!r purpose except .pr(it
  is 9t]pret$ z a cat*-all = o!r
  associ,ns t >e organiz$ & op]at$ = o!r
  ?an -m]cial or f9ancial r1sons4
#f4 ,an associ,n may 2 3sid]$ 6be
  organiz$ & op]at$ = any o!r purpose
  except pr(it if xs aims & activities
  >e direct$ t[>d ! g5]al improve;t (
  3di;ns )9 "o or m >1s ( busi;s4 ,an
  example

                                     #aa
              ,,it-#dif;,r            #c
  ( ? wd 2 ": an associ,n 0 organiz$
  6adv.e ! $uc,nal /&>ds )9 a "picul>
  9du/ry or profes.n1 6publicize1
  improve & promote ! associ,n's
  objectives 9 a g5]al way & 65c\rage !
  ex*ange ( relevant te*nical 9=m,n4 ,if
  ! activities ( s* an organiz,n 7
  3si/5t ) ^! aims1 !n x wd qualify =
  exemp;n provid$ all o!r 3di;ns (
  p>agraph #adi7#a77l7 7 -pli$ ) 9 !
  ye>4 ,h["e1 ! associ,n w probably n
  qualify z a tax-exempt ,,npo if x is
  prim>ily 9volv$1 = example1 9 an
  activ;y t is directly 3nect$ )! sales
  ( memb]s' gds or s]vices &= s* s]vices
  rcvs a fee or -mis.n -put$ 9 rel,n
  6sales promot$4 ,s* an associ,n is
  norm,y 3sid]$ 6be an ext5.n (! memb]s'
  sales organiz,ns & w 2 3sid]$ 6be
  c>ry+ on a normal -m]cial op],n4 ,if !
  fees & -mis.ns *>g$ >e well 2y ! ne$s
  (! associ,n & ^! e>n+s >e a3umulat$ &
  9ve/$ z describ$ 9 p>agraph #h 0!
  associ,n1 ? wd 2 ano!r r1son :y    #ab
              ,,it-#dif;,r           a#c
  ! associ,n wd n qualify z a tax-exempt
  ,,npo4

  ,a .resid5tial .3dom9ium .corpor,n is
  ano!r example ( an associ,n t may 2
  organiz$ & op]at$ = any o!r purpose
  except pr(it4 ,s9ce a resid5tial
  3dom9ium corpor,n is organiz$ z a
  require;t (! applica# prov9cial
  legisl,n & is norm,y n op]at$ z a
  busi;s1 x w usu,y 2 3sid]$ 6be
  organiz$ & op]at$ = o!r ?an -m]cial or
  f9ancial r1sons4 ,"!=e1 if ! o!r
  3di;ns ( p>agraph #adi7#a77l7 >e -pli$
  ) 9 ! ye>1 a resid5tial 3dom9ium
  corpor,n w g5],y qualify z a tax-
  exempt ,,npo4 ,= m 9=m,n 3c]n+
  3dom9iums1 see ! curr5t v].n (
  ,,it-#cjd1 ,3dom9iums4
#g4 ,x w 2 a "q ( fact 6be det]m9$ )
  reg>d 6! "picul> circum/.es z 6:e!r an
  associ,n is c>ry+ on a trade or busi;s
  & if s1 :e!r x w result 9 a f9d+ t an
  associ,n is n op]at$ exclusively   #ac
              ,,it-#dif;,r           b#c
  = non-pr(it purposes4 ,"s "*i/ics t
  mi<t 9dicate t an activ;y is a trade
  or busi;s >e z foll[s3
  7a7 x is a trade or busi;s 9 ! ord9>y
    m1n+1 t is1 x is op]at$ 9 a normal
    -m]cial mann]2
  7b7 xs gds or s]vices >e n re/rict$
    6memb]s & _! gue/s2
  7c7 x is op]at$ on a pr(it basis r ?an
    a co/ recov]y basis2 or
  7d7 x is op]at$ 9 -peti;n ) taxa#
    5tities c>ry+ on ! same trade or
    busi;s4
  ,g5],y1 ! c>ry+ on (a trade or busi;s
  directly attributa# to1 or 3nect$ )1
  pursu+ ! non-pr(it goals & activities
  ( an associ,n w n cause x 6be 3sid]$
  6be op]at$ = pr(it purposes4
#h4 ,an associ,n may e>n 9come 9 excess
  ( xs exp5ditures provid$ ! require;ts
  (! ,act >e met4 ,! excess may result f
  ! activ;y = : x 0 organiz$ or f "s o!r
  activ;y4 ,h["e1 if a mat]ial "p (!
  excess is a3umulat$ ea* ye> &!     #ad
              ,,it-#dif;,r           c#c
  bal.e ( a3umulat$ excess at any "t is
  grt] ?an ! associ,n's r1sona# ne$s
  6c>ry on xs non-pr(it activities 7see
  p>agraph #i71 pr(it w 2 3sid]$ 6be "o
  (! purposes = : ! associ,n 0 op]at$4
  ,? w 2 "picul>ly s ": assets repres5t+
  ! a3umulat$ excess >e us$ = purposes
  unrelat$ 6xs objects s* z ! foll[+3
  7a7 l;g-t]m 9ve/;ts 6produce prop]ty
    9come2
  7b7 5l>g+ or exp&+ facilities us$ =
    normal -m]cial op],ns2 or
  7c7 loans 6memb]s1 %>ehold]s or non-
    exempt p]sons4
  ,? may al 2 ! case ": ! a3umulat$
  excess is 9ve/$ 9 a t]m deposit or
  gu>ante$ 9ve/;t c]tificate t is
  regul>ly renew$ )9 a ye> & f ye> 6ye>1
  :e!r or n ! pr9cipal is adju/$ f "t
  6"t4
#i4 ,! am.t ( a3umulat$ excess 9come
  3sid]$ r1sona# 9 rel,n 6! ne$s ( an
  associ,n 6c>ry on xs non-pr(it
  activities & goals is a "q (       #ae
              ,,it-#dif;,r           d#c
  fact 6be det]m9$ ) reg>d 6! associ,n's
  "picul> circum/.es1 9clud+ s* ?+s z
  future anticipat$ exp5ditures &! am.t
  & patt]n ( receipts f v>i\s s\rces
  7e4g41 fund rais+1 memb]%ip fees1
  tra9+ c\rse fees74 ,= example1 x is
  3ceiva# t "! wd 2 situ,ns ": an
  a3umul,n equal 6"o ye>'s r1sonably
  anticipat$ exp5ditures on xs non-pr(it
  activities may n 2 3sid]$ excessive1
  :ile 9 ano!r situ,n1 an a3umul,n equal
  6! r1sonably anticipat$ exp5ditures =a
  m* %ort] p]iod wd 2 3sid]$ m ?an
  adequate4 ,": ! pres5t bal.e (
  a3umulat$ excess is 3sid]$ excessive
  or an annual excess is regul>ly
  a3umulat$ t is grt] ?an an associ,n's
  ne$s 6c>ry on xs non-pr(it activities
  7see p>agraph #h71 x may 9dicate t !
  associ,n's aims >e two-fold3 6e>n
  pr(its & 6c>ry \ xs non-pr(it
  purposes4 ,9 s* a case1 ! .op]at$
  .exclusively require;t 9 p>agraph
  #adi7#a77l7 wd n 2 met4            #af
              ,,it-#dif;,r           e#c
  ,z 4cuss$ abv1 a3umulat+ surplus funds
  9 excess ( xs curr5t ne$s may a6ect !
  associ,n's /atus z a tax-exempt ,,npo4
  ,h["e1 9 c]ta9 cases1 :5 an associ,n
  requires a "t p]iod 9 excess (! curr5t
  & prior ye> 6a3umulate ! funds ne$$
  6acquire a capital prop]ty t w 2 us$
  6a*ieve xs dcld exempt activities1 !
  associ,n's tax-exempt /atus may n 2
  a6ect$4 ,= example1 ? cd 2 ! case if
  an associ,n annu,y sets aside funds
  6provide =a special project s* z !
  3/ruc;n (a new build+ 6replace an
  exi/+ build+ :5 x det]iorates or no
  l;g] meets ! associ,n's ne$s4 ,9 s*
  cases1 any funds a3umulat$ = ? purpose
  %d 2 cle>ly id5tifi$ & all transac;ns
--------------------------------------#d
  3c]n+ a special project %d 2 cle>ly
  set \ 9 ! associ,n's a3.t+ records4
  ,provid$ ! funds a3umulat$ =a special
  project >e us$ = t project1 an

                                     #ag
              ,,it-#dif;,r           a#d
  associ,n's tax-exempt /atus %d n 2
  a6ect$4
#aj4 ,6qualify = exemp;n1 an associ,n m/
  n only 2 organiz$ exclusively = non-
  pr(it purposes b x m/ 9 fact 2 op]at$
  9 a3ord.e ) ^! purposes 9 ea* ye> = :
  x seeks exemp;n "u p>agraph
  #adi7#a77l74 ,a det]m9,n ( :e!r an
  associ,n 0 op]at$ exclusively =& 9
  a3ord.e ) xs non-pr(it purposes 9 a
  "picul> tax,n ye> m/ 2 bas$ on ! facts
  ( ea* case1 : c 2 obta9$ only 0review+
  all ( xs activities = t ye>4 ,s* a
  det]m9,n _c 2 made 9 adv.e ( or dur+ a
  "picul> ye> b only af ! 5d (! ye>4 ,an
  associ,n t qualifies = exemp;n 9 a
  "picul> ye> may c1se 6qualify 9 a
  subsequ5t ye> 0fail+ 6op]ate 9 a3ord.e
  ) "o (! purposes = : x 0 organiz$ or
  0revis+ xs objectives s t x is no l;g]
  organiz$ 9 a3ord.e )a purpose specifi$
  9 p>agraph #adi7#a77l74

                                     #ah
       ,p]sonal ,b5efit 6,memb]s     b#d
           7p>agraphs #aa-ac7
    
#aa4 ,6qualify = exemp;n "u p>agraph
  #adi7#a77l71 no "p (! 9come ( an
  associ,n1 :e!r curr5t or a3umulat$1 c
  2 paya# to1 or o!rwise made availa# =!
  p]sonal b5efit (1 any memb] (!
  associ,n t is n a memb] describ$ 9
  p>agraph #ac4 ,an associ,n may fail
  6-ply ) ? require;t 9 a v>iety ( ways4
  ,= example1 subject 6! -;ts 9 p>agraph
  #ab1 an associ,n wd n qualify z tax-
  exempt if
  7a7 x 4tribut$ 9come dur+ ! ye>1 ei
    directly or 9directly1 to1 or =!
    p]sonal b5efit (1 any memb]2 or
  7b7 x has ! p[] at any "t 6dcl & pay
    divid5ds \ ( 9come4
  ,an associ,n t has be5 tax-exempt may
  fail 6-ply ) ? require;t on a w9d+-up1
  4solu;n1 or amalgam,n4 ,= example1 on
  w9d+-up1 s* an associ,n w lose xs tax-
  exempt /atus at ! "t :5 a det]m9,n is
  made t an am.t ( 9come w 2come     #ai
              ,,it-#dif;,r           c#d
  paya# to1 or o!rwise availa# =! b5efit
  (1 a memb] o!r ?an a memb] describ$ 9
  p>agraph #ac4 ,possi# di6iculties 9 ?
  reg>d may 2 avoid$ if ! associ,n's
  5abl+ docu;ts provide t ^u a w9d+-up1
  amalgam,n or 4solu;n all ( xs assets &
  a3umulat$ 9come >e 6be transf]r$ 6an
  organiz,n ) simil> objects t qualifies
  = exemp;n "u p>agraph #adi7#a77f7 or
  7l74

  ,al1 =! purposes ( p>agraph
  #adi7#a77l71 9 det]m9+ any 9come t 0
  paya# to1 or o!rwise availa# =!
  p]sonal b5efit (1 a memb]1 subsec;n
  #adi7#b7 provides t s* 9come is deem$
  6be ! am.t ( 9come det]m9$ on !
  assump;n t ! am.t ( any taxa# capital
  ga9 or all[a# capital loss is nil4 ,?
  subsec;n op]ates1 = example1 6all[ an
  associ,n t is a tax-exempt ,,npo
  64tribute xs net taxa# capital ga9s
  7taxa# capital ga9s less all[a#
                                     #bj
              ,,it-#dif;,r           d#d
  capital losses7 6a memb] )\t prejudic+
  xs tax-exempt /atus4
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  6memb]s1 or 9directly = _! b5efit1 w
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  2+ tax-exempt "u p>agraph #adi7#a77l74
  ,s* pay;ts 9clude .sal>ies1 .wages1
  .fees or .honor>iums = s]vices r5d]$
  6! associ,n1 provid$ ! am.ts pd >e
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  delegates on 2half (! associ,n1
  provid$ att5d.e at s* 3v5;ns & meet+s
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  pay;ts 6a c&idate t >e n reimburse;ts
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                                     #ba
              ,,it-#dif;,r           e#d
  #adi7#a77l7 t wd cause ! "py 6be d5i$
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  ,,npo describ$ 9 p>agraph #adi7#a77l71
  ^: ma9 purpose & func;n is ! promo;n (
  amateur a?letics 9 ,canada on a
  n,nwide basis1 c qualify z a 8regi/]$
  ,canadian amateur a?letic associ,n0 z
  def9$ 9 subsec;n #bdh7#a7 if x is
  resid5t & cr1t$ "u a law 9 ,canada4
  ,6apply = regi/r,n1 s* an associ,n m/
  -plete & file ,=m ,t#aahi1 ,applic,n
  6,regi/] a ,canadian ,amateur ,a?letic
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  ,regi/]$ ,canadian amateur a?letic
  associ,ns may rcv gifts f
  7a7 corpor,ns t >e "!by 5titl$ 6a
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    #aah.a7#c74                      #bb
              ,,it-#dif;,r           f#d
  ,)\t 4qualify+ xf "u p>agraph
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  4tribute 9come to1 or =! b5efit (1 any
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  a?letics 9 ,canada4 ,3sequ5tly1 a
  regi/]$ ,canadian amateur a?letic
  associ,n is a# 64tribute ! proce$s (!
  gifts x rcvs 6qualify+ memb]s )\t
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      ,subsec;n #adi7#e7 7p>agraph
                  #ad7
    
#ad4 ,al? a "picul> associ,n may o!rwise
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              ,,it-#dif;,r            #e
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      ,fil+ ,require;ts 7p>agraphs
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  #aiib1 subsec;n #adi7#ab7 requires a
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  ,h["e1 an associ,n : is tax-exempt "u
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  ,subsec;n #baf7#a7 (! ,9come ,tax
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              ,,it-#dif;,r           c#e
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  ! prep>,n ( ,t#d & o!r =ms4
















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               ,9troduc;n
    
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              ,,it-#dif;,r           a#f
c4#g1 ,s*$ule ,,viii 7=m]ly ,bill
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      ,legislative & ,o!r ,*anges
    
  ,"u ! h1d+ .,g5]al1 ! use (! ^ws
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  ,new p>agraph #a describes1 9 g5]al
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society or associ,n 6qualify z a tax-
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f tax "u ,"ps ,i4#c1 ,,iv1 ,,iv4#a1
,,vi1 & ,,vi4#a4
  ,p>agraph #d 0 revis$ 6elim9ate !
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  ,p>agraph #f 0 exp&$ 69dicate t mo/
resid5tial 3dom9ium corpor,ns w g5],y
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64cuss a3umulat+ funds requir$ =!
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,,npo wd lose xs tax-exempt /atus on
w9d+-up4 ,^! -;ts >e 3si/5t ) \r posi;n
z set \ 9 ! curr5t v].n ( ,,it-#dji &)!
f9d+s 9 ,l4,i4,u4,n4,a4 ,local       #cj
              ,,it-#dif;,r           c#f
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#adi7#e74
  ,p>agraph #ae 7=m] p>agraph #ad7 0
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provi.ns ( subsec;n #adi7#ab7 : require
c]ta9 tax-exempt ,,npo's 6file an ,,npo
9=m,n return 7,=m ,t#ajdd7 = ea* fiscal
p]iod 5d+ af #aiib4 ,x al expla9s t a
regi/]$ ,canadian amateur a?letic
associ,n does n h 6file an ,,npo 9=m,n
return b m/ file ,=m ,t#bjeb1 ,regi/]$
,canadian ,amateur ,a?letic ,associ,n
,return ( ,9=m,n4
                                     #ca
              ,,it-#dif;,r           d#f
  ,new p>agraph #ag br+s =w>d ! rema9d]
(! 9=m,n previ\sly 3ta9$ 9 =m] p>agraph
#ad4
  ,"?\t ! bullet91 we h made m9or *anges
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delet$ -;ts : >e no l;g] "tly4
  ,we 3sult$ )! ,canadian ,society (
,associ,n ,executives 9 ! c\rse ( revis+
? bullet94














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