College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency)
The Court concluded the Minister did not err: even accepting that the appellant lacked opportunity to respond to some asserted grounds, there were sufficient substantiated grounds (non-gifts for receipts, resources not devoted to charitable purposes, failure to keep required records, loans to non-qualified and...
Source-derived case information.
- Citation
- 2004 FCA 101
- Parties
- Appellant: Collège Rabbinique de Montréal Oir Hachaim D'Tash; Respondent: The Minister of the Canadian Customs and Revenue Agency
- Court
- Federal Court of Appeal
- Jurisdiction
- Canada
- Judgment Date
- 9 March 2004
- Procedural Posture
- Appeal (revocation of Charitable Registration) / Final Judgment (appeal Heard and Decided)
- Outcome
- Appeal dismissed with costs.
- Legal Topics
- Revocation of Charitable Registration, Interpretation of Income Tax Act S.118.1, Procedural Fairness, Record Keeping Requirements S.230(2), Loans to Non Qualified Donees, Non Arm's Length Transactions
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Collège Rabbinique de Montréal Oir Hachaim D'Tash
Appellant
The Minister of the Canadian Customs and Revenue Agency
Respondent
Procedural Posture
Appeal (revocation of Charitable Registration) / Final Judgment (appeal Heard and Decided)
Legal Issues
- 1 Whether the Minister erred in revoking the appellant's charitable registration
- 2 Whether receipts issued represented "gifts" within s.118.1(1) of the Income Tax Act
- 3 Whether the charity's resources were devoted to charitable purposes
Ratio Decidendi
The Court concluded the Minister did not err: even accepting that the appellant lacked opportunity to respond to some asserted grounds, there were sufficient substantiated grounds (non-gifts for receipts, resources not devoted to charitable purposes, failure to keep required records, loans to non-qualified and non-arm's-length donees) that justified revocation of registration, and the appellant had full opportunity to address those principal grounds.
Court Disposition
Appeal dismissed with costs.
Orders
- Appeal dismissed with costs.
Full Case Text
Judgment text and source record
1 paragraphs
College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency) Court (s) Database Federal Court of Appeal Decisions Date 2004-03-09 Neutral citation 2004 FCA 101 File numbers A-211-00 Decision Content Date: 20040309 Docket: A-211-00 Citation: 2004 FCA 101 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: COLLÈGE RABBINIQUE DE MONTRÉAL OIR HACHAIM D'TASH Appellant and THE MINISTER OF THE CANADIAN CUSTOMS AND REVENUE AGENCY Respondent Heard at Montréal, Quebec, on March 9, 2004. Judgment delivered from the Bench at Montréal, Quebec, on March 9, 2004. REASONS FOR JUDGMENT OF THE COURT BY: NADON J.A. Date: 20040309 Docket: A-211-00 Citation: 2004 FCA 101 CORAM: DÉCARY J.A. LÉTOURNEAU J.A. NADON J.A. BETWEEN: COLLÈGE RABBINIQUE DE MONTRÉAL OIR HACHAIM D'TASH Appellant and THE MINISTER OF THE CANADIAN CUSTOMS AND REVENUE AGENCY Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Montréal, Quebec, on March 9, 2004) NADON J.A. [1] We have not been persuaded that the Minister's decision to revoke the appellant's charitable organization registration was made in error. [2] Even though the appellant was not given an opportunity to respond to some of the grounds put forward by the Minister in his Notice of Intention to Revoke dated March 3, 2000, we are nonetheless satisfied that there were sufficient grounds to support the Minister's decision, in respect of which the appellant was given full opportunity to put its case forward, namely that it had provided official donation receipts for amounts that were not "gifts" within the meaning of subsection 118.1(1) of the Income Tax Act, that its resources were not all devoted to charitable purposes and activities, its failure to maintain proper records and books in accordance with subsection 230(2) of the Income Tax Act, that it made loans to non qualified donees and that it made loans which were not considered to be operating at arm's length. [3] The appeal will therefore be dismissed with costs. "Marc Nadon" J.A. FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: A-211-00 STYLE OF CAUSE: COLLÈGE RABBINIQUE DE MONTRÉAL OIR HACHAIM D'TASH Appellant and THE MINISTER OF THE CANADIAN CUSTOMS AND REVENUE AGENCY Respondent PLACE OF HEARING: Montréal, Quebec DATE OF HEARING: March 9, 2004 REASONS FOR JUDGMENT OF THE COURT: (DÉCARY, LÉTOURNEAU, NADON JJ.A.) DELIVERED FROM THE BENCH BY: NADON J.A. APPEARANCES: Mr. Denis A. Lapierre Mr. Konstantinos Voggas FOR THE APPELLANT Mr. Roger Leclaire Ms. Justine Malone FOR THE RESPONDENT SOLICITORS OF RECORD: Sweibel Novek Montréal, Quebec FOR THE APPELLANT Morris Rosenberg Deputy Attorney General of Canada Ottawa, Ontario FOR THE RESPONDENT