Taxpayer did not show any documentation regarding charitable donations or tuition credits

Tax court of Canada | Tax | Income tax | Administration and enforcement

Taxpayer did not file returns for her 2011, 2013 and 2014 taxation years even though she had employment income. Taxpayer believed that her charitable contributions and university tuition credits for her child entitled her to deductions sufficient to put her in non-taxable situation. Taxpayer appealed her 2011 through 2014 assessments. Appeal respecting 2012 assessment quashed; other appeals allowed to extent of Minister’s concession. No notice of objection respecting 2012 assessment was validly served and no application for extension of time to serve notice of objection was filed, so appeal of 2012 year was quashed. Taxpayer did not show any documentation regarding charitable donations or tuition credits. Assessments were valid, subject to Minister of National Revenue’s concession that taxpayer was entitled to Canada Employment Credit for each year in estimated amount of $1,100. Taxpayer was encouraged to apply pursuant to s. 152(4.2) of Income Tax Act for reassessment, including documentation supporting claims for deductions or tax credits.

Tench v. The Queen (2018), 2018 CarswellNat 5534, 2018 CarswellNat 5547, 2018 TCC 192, 2018 CCI 192, B. Russell J. (T.C.C. [Informal Procedure]).

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