In Arthur v. The Queen, 2015 TCC 43, Juliet Arthur was appealing a reassessment made by CRA relating to two receipts. The case provides a good summary of the cases dealing with lack of appropriate documentation for donations – especially when they are either cash or gifts in kind. The TCC dismissed the appeal with “Considering the evidence as a whole, I conclude that the appellant has not shown on a balance of probabilities that she made a charitable donation in the total amount of $3,529 to Emilia in 2006, even though a receipt was provided which purported to show that she had done so.”
Here is a link to the case: Arthur v. The Queen, 2015 TCC 43, http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/108149/index.do
Related Posts
April 14, 2021
If a charity official donation receipt does not have all mandatory elements then it can be invalid
In a recent Federal Court of Appeal case called Kueviakoe v. Canada, the court decided that an official donation receipt lacking certain basic or…
April 10, 2021
Employees in the Canadian Charity Sector -most charities either have no employee or 1 employee
I recently read a very good report from The Charity Report dealing with charity sector employees entitled Charity Sector Employees: Employee…
April 7, 2021
Centre for Inquiry Canada publishes report on “The Costs of Religion in Canada”
Someone sent me a link to a report from the Centre for Inquiry Canada entitled "The Costs of Religion in Canada". It is advocating for…