Income Tax Act S. 149.1(4.2) — Revocation of a Canadian Amateur Athletic Association

The Minister may, in the manner described in section 168, revoke the registration of a registered Canadian amateur athletic association

• (a) for any reason described in subsection 168(1);
• (b) if the association carries on a business that is not a related business of that association;
• (c) if an ineligible individual is a director, trustee, officer or like official, or controls or manages the association; or
• (d) if the association accepts a gift from a foreign state listed under the State Immunity Act.

What This Means for Your Athletic Association

Registered Canadian Amateur Athletic Associations (RCAAAs) are a specific category of qualified donee under the Income Tax Act, distinct from registered charities. They exist to promote amateur athletics in Canada and can issue official donation receipts to donors.

The revocation rules for RCAAAs closely mirror those for charitable organizations — they may not carry on unrelated businesses, must not be controlled by ineligible individuals, and cannot accept gifts from listed foreign states. Unlike private foundations, RCAAAs can carry on related businesses. Maintaining RCAAA status requires ongoing compliance with CRA filing requirements and governance standards. B.I.G. Charity Law Group advises non-profit sports organizations on registration and compliance. Contact us for guidance.

Frequently Asked Questions

What is a registered Canadian amateur athletic association?

A RCAAA is an association organized and operated exclusively to promote amateur athletics in Canada on a nationwide basis. It must be registered with the CRA and can issue official tax receipts for donations, similar to a registered charity.

What is a related business for a RCAAA?

A related business for an athletic association is one that is linked to the promotion of amateur athletics — for example, operating athletic facilities, selling branded merchandise, or running sports camps. Unrelated commercial ventures are not permitted.