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
|
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