Précis: This is a decision on two technical procedural points during the course of a trial involving an alleged charitable donation tax scheme. On the first point the Crown was permitted to call an unrelated donor to the same charity to establish the “workings, scope, extent and duration of” the donation arrangement [para. 1]. However the evidence of that donor was not admissible to determine whether the taxpayer had made the disputed donation.
van der Steen v. R. - TCC: Unrelated donor to charity could give evidence of donation arrangementREAD MORE »