In Johnson v. The Queen the Tax Court of Canada dealt with a case in which Mr. Johnson had made claims in 2002 and 2003 taxation years for donations of $18,550 and $15,500 respectively.

Mister Justice Campbell concluded “It is my view that the Appellant did not make any donations to a charity in 2002 and 2003 and he and the person filing his tax returns for those years made misrepresentations that were attributable to fraud. The Minister was justified in reassessing the Appellant beyond the limitation period.”  

The case is related to the CanAfrica International Foundation and ADD Accounting.  Its principal Ambrose Danso-Dapaah was sent to jail for a number of years for issuing a large number of false receipts.   

Here is a link to the case if you have the fortitude to read it:  Johnson v. The Queen, 2014 TCC 84 (CanLII)