Précis: The taxpayer was the religious leader of City Chapel Ministries International (CCMI). He claimed charitable donations to CCMI in the 2005, 2006 and 2007 taxation years based on charitable receipts from CCMI that were signed by him. CRA disallowed the donations and the taxpayer appealed to the Tax Court. The Tax Court dismissed the appeal on the basis that the evidence adduced at the hearing did not support the fact that CCMI had received the disputed donations. As a result the appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Ampratwum-Duah v. R. – TCC: Tax Court rejects charitable receipts signed by taxpayer as religious leader of charityREAD MORE »