Sowa v. Canada involves an alleged donation of $10,250 in 2006 by Emily Sowa.   The Tax Court of Canada “doubted the truthfulness of the appellant’s claim that she donated $10,250.00.”   Also the purported receipt did not contain all the required elements.  The FCA did not find any error on the TCC's part and dismissed the appeal with costs.

Here is the case Sowa v. Canada.