R. v. Castro - FCA: No deduction for the cash purchase price of bogus receipts

Nov 05, 2015 By Bill Innes

Précis: This is a decision in several consolidated appeals from the Tax Court. The Tax Court had allowed the taxpayers the cash portion of inflated charitable receipts they had purchased from a registered charity for 20% of their face value. The Federal Court of Appeal allowed the Crown’s appeals, with costs, holding that the receipts did not accord with the Income Tax Regulations since they did not set out the true cash amounts received by the charity.
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Bope v. R. - TCC: Court rejects another appeal involving bogus charitable receipts

Oct 13, 2015 By Bill Innes

Précis: Mr. Bope claimed to have made cash donations in 2009 totalling $3,800 to Revival Time Ministries International (“Revival”) to benefit the poor and sick in Africa. This was roughly 10% of his gross income for the year. The Minister originally allowed the donations but subsequently reassessed to deny them. Mr. Bope appealed to the Tax Court.
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Mapish v. R. - TCC: Taxpayer denied charitable tax credits for alleged cash donations

Aug 20, 2015 By Bill Innes

Précis: Mr. Mapish claimed charitable tax credits for donations of $9,600 in 2007 and $11,600 in 2008 (roughly 25% of his income in each year). He alleged that the donations were made in cash to Revival Time Ministries International (“Revival”).
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Sowa v. R. – FCA: Appeal of inadequate/bogus tax receipt dismissed from the bench

Apr 23, 2015 By Bill Innes

Précis: This is a decision on an appeal from a Tax Court decision reported as Sowah v. The Queen, 2013 TCC 207 which was blogged earlier on this site.
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