Taxpayer negligent in claiming charitable donations for which he had no receipts

Tax court of Canada | Tax | Income tax | Tax credits

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]).

Free newsletter

Our newsletter is FREE and keeps you up to date on all the developments in the Ontario legal community. Please enter your email address below to subscribe.

Recent articles & video

Nominate now for Canada's top legal professionals!

LSO and federation push Metrolinx to find alternative to new subway station on Osgoode Hall property

Human Right Commission backs changes to Equipment and Use of Force Regulation, use of force report

Queen’s Law, International Inter-Tribal Trade and Investment Organization form strategic alliance

Ontario Court of Appeal upholds summary dismissal of domestic assault claim

Lawyers may ask courts to invalidate their retainer agreements: Ontario Court of Appeal

Most Read Articles

Lawyers may ask courts to invalidate their retainer agreements: Ontario Court of Appeal

Buyer who failed to complete property purchase not entitled to return of deposit: Ontario court

Ontario Court of Appeal upholds summary dismissal of malicious prosecution lawsuit

LSO and federation push Metrolinx to find alternative to new subway station on Osgoode Hall property