In Duggan v. The Queen, 2015 TCC 175 (CanLII), the appellant appealed the Minister's previous assessments which denied charitable credits that the appellant claimed in their 2007 and 2008 taxation years, with respect to charitable donations that were allegedly made. 

The Tax Court of Canada dismissed the appeal and determined, based on the specific fact scenario and the credibility of the appellant that there were no charitable gifts made and the appellant was not entitled to any charitable credits.  

You can read the full decision here.