Syla v. R. - TCC: Fraudulent donation claims - years opened up - appeals dismissed

Nov 28, 2016 By Bill Innes

Précis: Mr. and Mrs. Syla claimed false charitable donations which they may have bought from their accountant (in at least one case a false receipt was filed with Mr. Syla’s 2006 tax return). Mr. Syla claimed donations in 2003, 2004, 2005 and 2006. Mrs. Syla claimed donations in 2003, 2004 and 2005. The Court first concluded that the otherwise statute-barred years of 2003 and 2004 could be opened up. It next looked at the donations claimed and found them to be without any factual basis and dismissed both appeals. There was no order as to costs since these were both informal procedure appeals.
Syla v. R. - TCC: Fraudulent donation claims - years opened up - appeals dismissedREAD MORE »

Purba v. R. - TCC: Charitable receipts rejected - taxpayer’s evidence unreliable

Oct 25, 2016 By Bill Innes

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.
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Perry v. R. - TCC: Court rejects dubious charitable donation receipts

Oct 19, 2016 By Bill Innes

Précis: In 2005 and 2006 the taxpayer claimed large (as a proportion of his income) charitable donations to a charity that was de-registered in 2007. The Court found the taxpayer’s evidence unacceptable and self-contradictory. The receipts at issue were at odds with the taxpayer’s testimony and otherwise deficient. The appeal was dismissed. There was no order as to costs as this was an informal procedure appeal.
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Guobadia v. R. - TCC: Taxpayer claimed cash donations to churches - appeal denied

Aug 26, 2016 By Bill Innes

Précis: The taxpayer and her husband attended their own church on Sundays. In addition the taxpayer claimed to attend two other churches and to donate 10% of her income to each of them as a tithe. The Tax Court did not accept...
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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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Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receipt

Jan 23, 2015 By Bill Innes

Lapointe v. R. – TCC: Taxpayer not entitled to charitable tax credit for gifts made directly to a school in Haiti with no Canadian tax receiptREAD MORE »

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