Difference between revisions of "Collège Rabbinique de Montréal Oir Hachaim D'Tash"
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| − | '''Collège Rabbinique de Montréal Oir Hachaim D'Tash''' was a registered charity of the [[Tosh (Hasidic dynasty)|Tosh]] Hasidic community in [[Boisbriand]], Quebec. The [[Canada Revenue Agency]] (CRA) revoked its registration after an audit, with effect from 16 October 2004, and the courts upheld the revocation.<ref name="CRATash" /><ref name="FCA2004" /><ref name="SCC30388" /> | + | '''Collège Rabbinique de Montréal Oir Hachaim D'Tash''' was a registered charity of the [[Tosh (Hasidic dynasty)|Tosh]] Hasidic community in [[Boisbriand]], [[Quebec]]. The [[Canada Revenue Agency]] (CRA) revoked its registration after an audit, with effect from 16 October 2004, and the courts upheld the revocation.<ref name="CRATash" /><ref name="FCA2004" /><ref name="SCC30388" /> |
== Registration == | == Registration == | ||
| − | The CRA list of charities records the college as "Revoked-Audited", with an effective date of 16 October 2004. It gives the city as "Boisrand", a misspelling of Boisbriand.<ref name="CRATash" /> | + | The [[Canada Revenue Agency|CRA]] list of charities records the college as "Revoked-Audited", with an effective date of 16 October 2004. It gives the city as "Boisrand", a misspelling of [[Boisbriand]].<ref name="CRATash" /> |
== Audit == | == Audit == | ||
| − | Revenue Canada audited the college's accounts for the year ended 31 December 1995. In its audit letter the department said that the charity had paid personal expenses for particular people, including a car, nursing services and credit card payments. Under the heading of loans to non-qualified donees, it said it had found more than $20 million paid to another organisation. About $16 million of this had come back, leaving more than $4 million owed to the charity on a loan that bore no interest and had no repayment terms. The letter also said that a cheque for $150 had gone to partisan political activity.<ref name="CRAAudit" /> | + | [[Canada Revenue Agency|Revenue Canada]] audited the college's accounts for the year ended 31 December 1995. In its audit letter the department said that the charity had paid personal expenses for particular people, including a car, nursing services and credit card payments. Under the heading of loans to non-qualified donees, it said it had found more than $20 million paid to another organisation. About $16 million of this had come back, leaving more than $4 million owed to the charity on a loan that bore no interest and had no repayment terms. The letter also said that a cheque for $150 had gone to partisan political activity.<ref name="CRAAudit" /> |
| − | The Tosh community's website says that in 1999 25 Revenue Canada agents and an officer of the [[Royal Canadian Mounted Police]] raided the community. It says the agency alleged that the college had issued greatly inflated tax receipts in exchange for donations, and that the Canada Customs and Revenue Agency later found that the college had not engaged in any wrongdoing.<ref name="KiryasTash" /> No criminal charge arising from the raid is reported in the sources consulted. | + | The Tosh community's website says that in 1999 25 Revenue Canada agents and an officer of the [[Royal Canadian Mounted Police]] raided the community. It says the agency alleged that the college had issued greatly inflated tax receipts in exchange for donations, and that the [[Canada Revenue Agency|Canada Customs and Revenue Agency]] later found that the college had not engaged in any wrongdoing.<ref name="KiryasTash" /> No criminal charge arising from the raid is reported in the sources consulted. |
== Revocation and appeals == | == Revocation and appeals == | ||
| − | The Minister of National Revenue issued a Notice of Intention to Revoke the registration on 3 March 2000. On 9 March 2004 the [[Federal Court of Appeal]] (Décary, Létourneau and Nadon JJ.A.) dismissed the charity's appeal with costs, in ''Collège Rabbinique de Montréal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency)'', 2004 FCA 101. The court found sufficient grounds for revocation on which the charity had been given a full opportunity to respond:<ref name="FCA2004" /> | + | The [[Minister of National Revenue]] issued a Notice of Intention to Revoke the registration on 3 March 2000. On 9 March 2004 the [[Federal Court of Appeal]] ([[Robert Décary|Décary]], [[Gilles Létourneau|Létourneau]] and [[Marc Nadon|Nadon]] JJ.A.) dismissed the charity's appeal with costs, in ''Collège Rabbinique de Montréal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency)'', 2004 FCA 101. The court found sufficient grounds for revocation on which the charity had been given a full opportunity to respond:<ref name="FCA2004" /> |
* it had issued official donation receipts for amounts that were not gifts; | * it had issued official donation receipts for amounts that were not gifts; | ||
* not all of its resources were devoted to charitable purposes; | * not all of its resources were devoted to charitable purposes; | ||
* it had not kept proper books and records; | * it had not kept proper books and records; | ||
* it had made loans to non-qualified donees and loans that were not at arm's length. | * it had made loans to non-qualified donees and loans that were not at arm's length. | ||
| − | The court noted that the charity had not been given a chance to respond to some of the other grounds in the notice.<ref name="FCA2004" /> The [[Supreme Court of Canada]] dismissed the charity's application for leave to appeal, with costs, on 30 September 2004.<ref name="SCC30388" /> In a 2005 review of the case, the Canadian charity law firm Carters noted that the CRA had published a news release about the revocation on 15 October 2004.<ref name="Carters2005" /> | + | The court noted that the charity had not been given a chance to respond to some of the other grounds in the notice.<ref name="FCA2004" /> The [[Supreme Court of Canada]] dismissed the charity's application for leave to appeal, with costs, on 30 September 2004.<ref name="SCC30388" /> In a 2005 review of the case, the Canadian charity law firm [[Carters Professional Corporation|Carters]] noted that the CRA had published a news release about the revocation on 15 October 2004.<ref name="Carters2005" /> |
== Trustees and directors == | == Trustees and directors == | ||
Latest revision as of 15:16, 29 October 2026
Former Canadian registered charity of the Tosh Hasidic community in Boisbriand, Quebec, whose registration was revoked in 2004
| Collège Rabbinique de Montréal Oir Hachaim D'Tash
| |
|---|---|
| Type | Former registered charity (Canada) |
| Registration ID | Revoked (audited), 16 October 2004 |
| Headquarters | Boisbriand, Quebec |
Collège Rabbinique de Montréal Oir Hachaim D'Tash was a registered charity of the Tosh Hasidic community in Boisbriand, Quebec. The Canada Revenue Agency (CRA) revoked its registration after an audit, with effect from 16 October 2004, and the courts upheld the revocation.[1][2][3]
Registration
The CRA list of charities records the college as "Revoked-Audited", with an effective date of 16 October 2004. It gives the city as "Boisrand", a misspelling of Boisbriand.[1]
Audit
Revenue Canada audited the college's accounts for the year ended 31 December 1995. In its audit letter the department said that the charity had paid personal expenses for particular people, including a car, nursing services and credit card payments. Under the heading of loans to non-qualified donees, it said it had found more than $20 million paid to another organisation. About $16 million of this had come back, leaving more than $4 million owed to the charity on a loan that bore no interest and had no repayment terms. The letter also said that a cheque for $150 had gone to partisan political activity.[4]
The Tosh community's website says that in 1999 25 Revenue Canada agents and an officer of the Royal Canadian Mounted Police raided the community. It says the agency alleged that the college had issued greatly inflated tax receipts in exchange for donations, and that the Canada Customs and Revenue Agency later found that the college had not engaged in any wrongdoing.[5] No criminal charge arising from the raid is reported in the sources consulted.
Revocation and appeals
The Minister of National Revenue issued a Notice of Intention to Revoke the registration on 3 March 2000. On 9 March 2004 the Federal Court of Appeal (Décary, Létourneau and Nadon JJ.A.) dismissed the charity's appeal with costs, in Collège Rabbinique de Montréal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency), 2004 FCA 101. The court found sufficient grounds for revocation on which the charity had been given a full opportunity to respond:[2]
- it had issued official donation receipts for amounts that were not gifts;
- not all of its resources were devoted to charitable purposes;
- it had not kept proper books and records;
- it had made loans to non-qualified donees and loans that were not at arm's length.
The court noted that the charity had not been given a chance to respond to some of the other grounds in the notice.[2] The Supreme Court of Canada dismissed the charity's application for leave to appeal, with costs, on 30 September 2004.[3] In a 2005 review of the case, the Canadian charity law firm Carters noted that the CRA had published a news release about the revocation on 15 October 2004.[6]
Trustees and directors
The sources consulted do not name the college's directors.
Dynasty link
The link to the Tosh dynasty rests on the name "D'Tash" ("of Tash") and on the Tosh community's own account of the 1999 raid, which names the college.[5]
See also
Notes
- ↑ 1.0 1.1 Canada Revenue Agency, "List of charities: basic search results – organization name 'Tash'", accessed 29 October 2026.
- ↑ 2.0 2.1 2.2 Federal Court of Appeal, College rabbinique de Montreal Oir Hachaim D'Tash v. Canada (Minister of the Customs and Revenue Agency), 2004 FCA 101 Tax Interpretations, judgment of 9 March 2004, accessed 29 October 2026.
- ↑ 3.0 3.1 Supreme Court of Canada, Case information: 30388, Collège Rabbinique de Montréal Oir Hachaim D'Tash v. Minister of the Canadian Customs and Revenue Agency Supreme Court of Canada, accessed 29 October 2026.
- ↑ Revenue Canada, Audit of a registered charity: Collège Rabbinique de Montréal Oir Hachaim D'Tash (audit letter, fiscal period ended 31 December 1995) canadiancharitylaw.ca, accessed 29 October 2026.
- ↑ 5.0 5.1 The community Kiryas Tash, accessed 29 October 2026.
- ↑ Theresa L. M. Man and Terrance S. Carter, Recent Federal Court of Appeal Decisions Revoking Charitable Status of Charities Charity Law Bulletin No. 75, Carters Professional Corporation, 7 September 2005, accessed 29 October 2026.