Federal Appeal




No errors in judge’s findings regarding taxpayer’s claim for donation credit

Taxpayer claimed charitable donation tax credit in 2006 taxation year for $10,250 she gave to church by tucking envelopes containing $100 or $200 in pew or donation tray every week. Church’s charitable status was revoked in May 2009. Minister of National Revenue assessed taxpayer in respect of 2006 income tax return, disallowing claimed donation. Taxpayer’s appeal was dismissed. Judge held that taxpayer failed to prove she donated $10,250 to church. Judge found that taxpayer failed to provide bank records to corroborate cash withdrawals. Judge found that taxpayer’s prior charitable history was minimal, and expected she would follow up better given that alleged donations equaled about 13 per cent of taxpayer’s after tax income. Judge held that receipt did not conform with requirements prescribed by Regulation 3501 of Income Tax Regulations (Can.). Receipt did not contain statement that it was official receipt for income tax purposes, date on which receipt was issued, or locality or place where receipt was issued. Taxpayer appealed. Appeal dismissed. Taxpayer did not show any palpable and overriding errors in judge’s findings regarding lack of truthfulness of taxpayer’s claim, and missing elements in receipt.

Sowa v. R. (Apr. 21, 2015, F.C.A., Nadon J.A., Eleanor R. Dawson J.A., and Boivin J.A., File No. A-143-14) Decision at 235 A.C.W.S. (3d) 1127 was affirmed.  251 A.C.W.S. (3d) 711.

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