http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/99526/index.do 
Bani v. The Queen (November 18, 2014 – 2014 TCC 340) was another in a long line of cases involving bogus charitable receipts. In this instance the receipts were alleged to be from the Mehfuz Trust. This appeal, along with six others, was heard over a period of three days (September 15 to 17) in Vancouver by the same Tax Court Judge. They all shared one tax preparer who had provided the receipts:
[2] The Minister alleges that the Appellant purchased false charitable donation receipts from his accountants, Fareed Raza and Saheem Raza (the “Raza Brothers”). The Raza Brothers provided accounting and tax services under the trade names Fareed Raza & Co. Inc. and F & A Accounting Corporation (“FA”). The Raza Brothers were charged with fraud for making false statements on income tax returns prepared by them for their clients.
They also shared evidence from the charity in question that the receipts were bogus:
[12] Mr. Mashud Miah, the chairman and founder of the Mehfuz Trust, also testified on behalf of the Respondent. Mr. Miah was born in Bangladesh and immigrated to Canada in 1985. In addition to his duties at the Mehfuz Trust from 2001 to 2009, Mr. Miah worked as a cleaner.
[13] Mr. Miah explained that the Mehfuz Trust was named after his son, Mehfuz, who was born prematurely at a hospital in Vancouver. He believes that had his son been born prematurely in Bangladesh he likely would not have survived. In 1997, Mr. Miah was involved in two serious car accidents, and the treatment he received while in hospital again made him recognizant of the quality of health care services provided at Canadian hospitals. These events inspired him to establish the Mehfuz Trust in 2000-2001, with the assistance of Fareed Raza, as a vehicle to raise funds in Canada for the purpose of building and operating a medical clinic in Bangladesh. According to Mr. Miah, the clinic was built, and it offered health care to poor and handicapped children from 2003 to 2009. The clinic’s operations were abandoned in 2009 after the Mehfuz Trust became tainted by the controversy surrounding the actions of the Raza Brothers.
[14] Mr. Miah alleges that in 2008 he discovered Saheem Raza forging charitable donation receipts of the Mehfuz Trust on entering Saheem’s office, which he was to clean as part of his cleaning services arrangement with FA. He testified that he saw Saheem signing his (Mr. Miah’s) name to a receipt. He subsequently saw forged receipts lying around the office. In the spring of 2008, after consulting with a lawyer, he reported to the CRA that he suspected that the Raza Brothers were forging charitable donation receipts in the name of the Mehfuz Trust. Mr. Miah testified that he stopped using FA’s accounting services in 2007 as a result of his suspicions regarding the Raza Brothers’ improprieties.
All seven appeals were dismissed.
For the six other cases see:
1.
Abootaleby-Pour v. The Queen – 2014 TCC 343 – 2014-11-18
2.
Izkendar v. The Queen – 2014 TCC 344 – 2014-11-18
3.
Komarynsky v. The Queen – 2014 TCC 342 – 2014-11-18
4.
Nocon v. The Queen – 2014 TCC 345 – 2014-11-18
5.
Rasuli v. The Queen – 2014 TCC 346 – 2014-11-18
6.
Vekkal v. The Queen – 2014 TCC 341 – 2014-11-18