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Ðque€les€associations€sportives€jouissent€des€avantages€fiscaux€d coulant€du€statut€dð ðð§ ðuvre€deÐ ° Ðbienfaisance,€le€l gislateur€est€mieux€plac €que€les€tribunaux€pour€d cider€en€la€mati re. €€JeÐ ì ˆ Ðsignale,€ €cet€ gard,€quð ðau€Royaume-Uni€la€[ò òtraductionó ó]€ð ðpromotion€du€sport€amateurð ð€a€ t Ð Ä ` Ðreconnue€comme€fin€de€bienfaisance€par€le€l gislateur€(ò òCharities€Act€2006€ó ó(R.„U.),€2006,€ch.
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Ðcreated€under€any€law€in€force€in€Canada,€that€is€resident€in€Canada€and€thatÐ Ø ( Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# à(ò òaó ó)à ¿ àis€a€person€described€in€paragraph€149(1)(ò òló ó),€andÐ ° Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# à(ò òbó ó)à ¿ àhas,€as€its€primary€purpose€and€its€primary€function,€the€promotion€of€amateurÐ ˆ Ø Ðathletics€in€Canada€on€a€nation-wide€basis,Ð t Ä Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# àthat€has€applied€to€the€Minister€in€prescribed€form€for€registration,€that€has€beenÐ L œ Ðregistered€and€whose€registration€has€not€been€revoked€under€subsection€168(2);Ð 8 ˆ Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# àà p àð ðregistered€charityð ð€at€any€time€means€Ð ` Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# à(ò òaó ó)à ¿ àa€charitable€organization,€private€foundation€or€public€foundation,€within€theÐ è 8 Ðmeanings€assigned€by€subsection€149.1(1),€that€is€resident€in€Canada€and€was€eitherÐ Ô $ Ðcreated€or€established€in€Canada,€orÐ À Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# à(ò òbó ó)à ¿ àa€branch,€section,€parish,€congregation€or€other€division€of€an€organizationÐ ˜ è Ðor€foundation€described€in€paragraph€(ò òaó ó),€that€is€resident€in€Canada€and€was€eitherÐ „ Ô Ðcreated€or€established€in€Canada€and€that€receives€donations€on€its€own€behalf,Ð p À Ì (#Ì (# ÐÌà0 p àà0 Ì p (#p (# àthat€has€applied€to€the€Minister€in€prescribed€form€for€registration€and€that€is€at€thatÐ H!˜ Ðtime€registered€as€a€charitable€organization,€private€foundation€or€public€foundation;Ð 4"„ Ì (#Ì (# ÐÌÓ Ó...Ð $\ " ÐÓ Ü’ ÓÓ ÓÌò òÔ # † X 7‰ X X X 7‰+Y # ÔÔ CFCE. , ÔInterpretation€Actó ó,€R.S.C.€1985,€c.€I-21Ô CE. , CF. , K“ ÔÐ Ð& "% ÐÌÓ Óà0 p àà Ì àò ò8.1ó óà ¿ àBoth€the€common€law€and€the€civil€law€are€equally€authoritative€andÐ €*Ð%) Ðrecognized€sources€of€the€law€of€property€and€civil€rights€in€Canada€and,€unlessÐ p+À&* Ðotherwise€provided€by€law,€if€in€interpreting€an€enactment€it€is€necessary€to€refer€to€aÐ \,¬'+ Ðprovinceð ðs€rules,€principles€or€concepts€forming€part€of€the€law€of€property€and€civilÐ H-˜(, Ðrights,€reference€must€be€made€to€the€rules,€principles€and€concepts€in€force€in€theÐ ° Ðprovince€at€the€time€the€enactment€is€being€applied.Ó ÓÐ œ ì p (#p (# ÐÌà p àò òAppeal€dismissed€with€costs.Ð L œ Ðó óÌà p àò òSolicitors€for€the€appellant:€€Fasken€Martineau€DuMoulin,€Vancouver.ó óÐ ü L ÐÌà p àò òSolicitor€for€the€respondent:€€Attorney€General€of€Canada,€Ottawa.ó óÐ ¬ ü ÐÌà p àò òSolicitors€for€the€intervener:€Worton€Hunter€&€Callaghan,€Edmonton;€Gowling,€Lafleur,Ð \ ¬ ÐHenderson,€Toronto;€Miller€Thomson,
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