In the Holst case the Honourable Justice Judith Woods rejected certain taxpayers alleged donations to a church.  She noted:

“[9]            I accept that Mr. Holst and Ms. Hillier attended church services at Israelite and Celestial and that some donations were made. However, the appeals must be dismissed because the appellants did not provide adequate evidence of the amounts that were donated.

[10]        Mr. Holst argued that it would be unfair to penalize he and Ms. Hillier for the illegal conduct of others. It is unfortunate if the appellants put their trust in these churches, but I would note that it appears that they claimed significantly more as donations in their income tax returns than they actually made. Taxpayers must ensure that their income tax returns are accurate, and the appellants bear responsibility for failing to do so in this case.”

Here is a link to the case:

http://www.canlii.org/en/ca/tcc/doc/2014/2014tcc104/2014tcc104.html