Charitable Donations - Cash

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Posts tagged "Charitable Donations - Cash"

Langboung v. R. – TCC: Court rejects evidence of undocumented charitable gifts
Oct 20, 2017 By Bill Innes
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Précis: The taxpayer claimed to have made cash charitable donations in each of 2002 to 2005 which represented a substantial portion of his income in those years. He had no charitable receipts or any other form of documentation. The Court permitted the opening of the 2002-2004 taxation years (which would otherwise have been statute-barred) and dismissed the appeals for all 4 taxation years. There was no order as to costs since this was an informal procedure appeal.
Langboung v. R. – TCC: Court rejects evidence of undocumented charitable giftsREAD MORE »
Okeke v. R. - FCA: Trial judge’s finding that no cash donations made supported by evidence
Nov 29, 2016 By Bill Innes
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Précis: CRA denied $9,000 in alleged cash charitable donations. The Tax Court found that the taxpayer had not proven the making of the cash donations and dismissed his appeal. The Federal Court of Appeal dismissed his appeal from the bench holding that there was ample evidence before the Tax Court to support its finding.
Okeke v. R. - FCA: Trial judge’s finding that no cash donations made supported by evidenceREAD MORE »
Purba v. R. - TCC: Charitable receipts rejected - taxpayer’s evidence unreliable
Oct 25, 2016 By Bill Innes
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Précis: The taxpayer claimed cash charitable donations of roughly $10,000 in 2005 (approximately 25% of his after-tax income) to Christ Apostolic Church International Miracle Centre (“Miracle”) (he also claimed a donation of $21 to another charity). The Court found that the evidence presented by the taxpayer was unreliable and dismissed his appeal. There was no order as to costs since this was an informal procedure appeal.
Purba v. R. - TCC: Charitable receipts rejected - taxpayer’s evidence unreliableREAD MORE »
Omoruan v. R. - TCC: Charitable donations denied, statute-barred year opened, taxpayer not credible
Aug 05, 2016 By Bill Innes
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Précis: The taxpayer claimed charitable donation credits in the 2003, 2004, 2005 and 2006 taxation years of $9,533, $15,700, $12,360 and $8,033 respectively. She claimed that the donations included cash as well as gifts in kind including used shoes and toys. Quite simply the Tax Court rejected her evidence and dismissed the appeals. The Court upheld the assessment of 2003 notwithstanding the fact that it was otherwise statute-barred. There was no order as to costs as these were informal procedure appeals.
Omoruan v. R. - TCC: Charitable donations denied, statute-barred year opened, taxpayer not credibleREAD MORE »
Duggan v. R. - TCC: Court rejects evidence of large cash charitable donations
Jul 21, 2015 By Bill Innes
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- Bill Innes on Current Tax Cases
- Personal Tax, Estate & Wealth Planning
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.
Duggan v. R. - TCC: Court rejects evidence of large cash charitable donationsREAD MORE »
Canada v. Berg – FCA: Taxpayer not entitled to cost component in charitable donation scheme – TCC reversed
Feb 04, 2014 By Bill Innes
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Canada v. Berg – FCA: Taxpayer not entitled to cost component in charitable donation scheme – TCC reversedREAD MORE »
Sowah .v R. – TCC: Court Rejects Taxpayer’s Claim of Cash Donations to Church
Sep 30, 2013 By Bill Innes
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Sowah .v R. – TCC: Court Rejects Taxpayer’s Claim of Cash Donations to ChurchREAD MORE »

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