Registered Québec or Canadian amateur athletic association
An association is considered to be a registered Québec or Canadian amateur athletic association only if it meets the following conditions:
- Revenu Québec or the CRA has registered the association as a Québec or Canadian amateur athletic association and the registration is in force.
- In the case of a Québec association:
- it was created under any law of Québec or Canada and has its management and control centre in Québec; and
- its exclusive purpose and function is to promote amateur athletics in Québec on a Québec-wide basis.
- In the case of a Canadian association:
- it is resident in Canada;
- it was created under any law in force in Canada; and
- its exclusive purpose and function is to promote amateur athletics in Canada on a nationwide basis.
- It devotes all of its resources to its exclusive purpose and function.
- It uses no part of its income to pay, or otherwise make available for the personal benefit of, any proprietor, member or shareholder of the association, unless the proprietor, member or shareholder is a club, society or association whose primary purpose and function is the promotion of amateur athletics in Canada.