http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/110700/index.do 
Duggan v. The Queen (July 9, 2015 – 2015 TCC 175, Jorré J.).
Précis: The taxpayer claimed cash charitable donations of $20,000 in 2007 and $10,270 in 2008 to Mega Church International. He also claimed cash charitable donations of $6,620 to Operation Save Canada's Teenagers. The Crown pleaded that the donations were never made and, in any event, the receipts proffered were inadequate.
The Court did not accept the evidence of the taxpayer that he made the cash gifts. As a result the appeal was dismissed.
Decision: This was simply a case where the Court did not accept the evidence of Mr. Duggan:
[14] I regret, but for the reasons that follow, I cannot accept the appellant’s testimony that he made donations to the two charities. As a result, he has not displaced the Minister’s assumption that there were no donations.
[15] I set out below some of the considerations which lead me to this conclusion; taken individually, these considerations might not lead to the same conclusion. However, when taken together, the conclusion is inescapable that the appellant’s evidence is simply not plausible.
…
[17] Given my conclusion that there were no donations, the appellant is not entitled to any charitable credits.
[18] In addition, given my conclusion, it is unnecessary for me to deal with the respondent’s argument that the receipts do not provide all the information required by section 3501 of the Income Tax Regulations and, accordingly, no charitable amount may be deducted because of paragraph 118.1(2)(a) of the Income Tax Act.
[19] The appeal is dismissed.
[Footnote omitted]