http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/73270/index.do 
Imoh v. The Queen (August 26, 2014 – 2014 TCC 258) was another in what seems to be a long string of decisions involving bogus charitable receipts:
[1] David Anele Imoh and Oladele Bello, the appellants, each appeal the Minister of National Revenue’s (the “Minister”) disallowance of charitable donation tax credits claimed under section 118.1 of the
Income Tax Act (the “
Act“).
[2] Mr. Imoh claims to have made charitable donations totalling $15,000, in cash, to Revival Time Ministries (“Ministries”) in each of the 2007 and 2008 taxation years and $15,000, in cash, to Revival Time Ministries International (“Revival”) in the 2009 taxation year.
[3] Mr. Bello claims to have made charitable donations totalling $15,000, by cheque and cash, to Revival in 2009. At the hearing, Mr. Bello indicated that he was no longer pursuing the late-filing penalty.
As in most cases of this nature the court did not accept the evidence that the amounts were paid to the charities, there were no proper receipts and the evidence did not corroborate the receipt of large amounts of donations by the charities.
The appeals were dismissed.