http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/144659/index.do
Omoruan v. The Queen (June 1, 2016 – 2016 TCC 138, C. Miller J.).
Précis: The taxpayer claimed charitable donation credits in the 2003, 2004, 2005 and 2006 taxation years of $9,533, $15,700, $12,360 and $8,033 respectively. She claimed that the donations included cash as well as gifts in kind including used shoes and toys. Quite simply the Tax Court rejected her evidence and dismissed the appeals. The Court upheld the assessment of 2003 notwithstanding the fact that it was otherwise statute-barred. There was no order as to costs as these were informal procedure appeals.
Decision: The Court was quite succinct in assessing Ms. Omoruan’s evidence and that of her husband:
[14] The following factors lead me to conclude that the Omoruans’ story is simply not credible:
- Their defensive and evasive attitude in answering question on cross-examination;
- The discrepancy between the years in question and the years before and after vis-à-vis the amounts of the donations;
- The suggestion that Ms. Omoruan donated 100 pairs of used shoes in two years;
- The significant amount of the alleged donations compared to her income;
- The lack of an independent appraisal for the alleged goods donated;
- The lack of bank records (from which I draw a negative inference that any such records would not have helped the Omoruans);
- The different story Ms. Omoruan raised at trial compared to in the previous letter regarding why she left Redemption Power International Ministry;
- The inability to recall a pastor’s name;
- The inability to describe the toys donated;
- The large donation by Ms. Omoruan to a church of which she was not a member, when she testified that on one hand she did not attend the church regularly and on the other hand donations were made in smaller amounts throughout the year.
[15] I simply to do not believe the Omoruans’ story. They have not proven on balance that Ms. Omoruan made the donations she claims to have made. She is not entitled to any credits.
[Footnote omitted]
As a result the appeals were dismissed.