Précis: The taxpayer claimed to have made donations of $9,800 in 2008 to two related charities. CRA disallowed $9,000 of the donations (it accepted $800 that was proven by means of a canceled cheque) because it did not accept the taxpayer’s evidence that he had made the donations in cash and because the receipts he produced were not in accordance with the Regulations under the Income Tax Act. His appeal to the Tax Court was unsuccessful.
Okeke v. R. - TCC: No charitable deduction - deficient receiptsREAD MORE »