Précis: The taxpayer claimed charitable donation credits totaling $30,056 in 2005 in connection with a cash gift of $5,000 to the Global Learning Gifting Initiative Program. The program was exactly the same one that had been unsuccessful in Mariano (2015 TCC 244). MacPhee J. applied the principal of judicial comity and dismissed the appeal for the same reasons set out by Justice Pizzitelli in Mariano. Each party was to bear their own costs (this was an informal procedure appeal).
Tudora v. R. – TCC: Tax Court applied the Mariano decision (2015 TCC 244) to deny charitable tax credit in same donation programREAD MORE »