Minister disallowed tax credits for charitable donations claimed on basis that neither taxpayer made any donations to charity and charitable donation receipts issued to taxpayers by charity did not contain information required necessary to prove gift. Taxpayers appealed. Appeals dismissed. Taxpayers did not prove they made donations claimed. No proof was offered to corroborate their testimony that they made gifts in kind and their testimony alone was too vague to identify specific goods donated or the value that could be attributed to such goods. Amounts shown in tithes records were not reliable. Receipts did not provide breakdown of donation between cash and gift in kind and did not give description of gifts in kind that were allegedly donated. Receipts did not show when gifts in kind were received or what their fair market value was at that time.
Ofori-Darko v. R. (Feb. 17, 2014, T.C.C. [Informal Procedure], B. Paris J., File No. 2013-3652(IT)I, 2013-3809(IT)I) 237 A.C.W.S. (3d) 815.