Minister re-assessed taxpayer for taxation years and disallowed charitable donations on ground that receipts issued by charities O and R were defective as not meeting requirements of s. 3501 of Income Tax Regulations and receipts lacking for other claimed donations. Taxpayer appealed. Appeal dismissed. Addresses on receipts issued did not match registered addresses for charities. Receipts did not indicate where or when they were issued. Taxpayer relied on accountant to obtain receipts on basis fee dependent on refund obtained. Taxpayer did not see receipts. Taxpayer’s assertion as to gifts in kind was not sufficient to meet burden of proof, which was on taxpayer. Taxpayer had claimed charitable donations for which he had no receipts and could not provide names. Taxpayer’s conduct was highly negligent.
Ruremesha c. La Reine (2018), 2018 CarswellNat 1139, 2018 CarswellNat 1268, 2018 TCC 57, 2018 CCI 57, Réal Favreau J. (T.C.C. [Informal Procedure]).