Tax Court of Canada


Taxation

INCOME TAX
Auditor did not take into account fair market value of donated wine bottles on international level

Taxpayer was wine aficionado who donated bottles of wine to charities. Wine bottles were auctioned off and proceeds were donated to registered charity in Gatineau, Quebec. In 2009, taxpayer donated three bottles of wine valued at amount of $350 each. In 2010, taxpayer donated three bottles of wine valued at total amount of $1,100. In 2011, taxpayer donated seven bottles of wine valued at total amount of $8,550. Minister reduced total amount of evaluation to $328, $344, and $2,672 for 2009-2011 taxation years respectively. Taxpayer appealed Minister’s assessments. Appeal allowed. Auditor did not take into account fair market value of wine bottles on international level. Auditor erroneously calculated capital investment, custom fees, transportation, sales tax, and insurances. Taxpayer provided sufficient documentary evidence. Auditor did not contradict taxpayer’s evidence.

De Santis c. R. (Apr. 17, 2015, T.C.C. [Informal Procedure], Robert J. Hogan J., File No. 2014-670(IT)I) 251 A.C.W.S. (3d) 529.

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