W. Stanley Martin

The appellant, an amateur youth soccer association operating exclusively in Ontario, applied to be registered as a charity under the Income Tax Act.

The Canada Revenue Agency denied the application on the basis that promoting sport is not a charitable purpose at common law.

The Supreme Court of Canada dismissed the appeal, holding that while the specific statutory provisions for national amateur athletic associations do not preclude other sports organizations from charitable status, the promotion of sport itself is not recognized as a charitable purpose under the common law.

The Court concluded that expanding the definition of charity to include amateur sports is a matter for Parliament, not the courts.

Lafarge Canada Inc. proposed to build a concrete batching facility on waterfront lands owned by the Vancouver Port Authority (VPA).

The City of Vancouver and the VPA approved the project, but a ratepayers group opposed it, arguing Lafarge needed a City development permit.

The Supreme Court of Canada held that the VPA lands were not 'public property' under s. 91(1A) of the Constitution Act, 1867, but the project fell under federal jurisdiction over 'navigation and shipping' under s. 91(10).

The Court applied the doctrine of federal paramountcy, finding an operational conflict between the federal Canada Marine Act and the municipal zoning by-law, rendering the by-law inoperative to the extent of the conflict.