There was insufficient evidence to reasonably support finding confirming that donation were made

Tax – Income Tax – Administration and enforcement

Taxpayer was religious leader of recognized chapel. Taxpayer’s claimed charitable deductions in amounts of $3,550, $9,120, and $6,346 for his 2005, 2006 and 2007 taxation years respectively were denied. Taxpayer appealed. Appeal dismissed. Three documents identified as donation receipts were put in evidence for subject donation amounts and each was signed by taxpayer in his capacity as religious leader. No corroborating evidence such as bank account or church records were submitted in evidence nor were any other chapel officials called to testify. Section 230(4) of Income Tax Act provides that books and records are to be kept for at least six years and s. 230(6) requires such books and records be kept until expiration of any objection or appeal including expiration of time for appeal or further appeal of any such objection or appeal. Corroborating books and records were reasonably required in this case, particularly insofar sole signatory of receipts presented was taxpayer himself. It was not found that claimed donations were not made. It was simply found that insufficient evidence of nature contemplated by s. 230(6) and in any event on general common sense basis was presented to reasonably support finding confirming on balance of probabilities that subject donations were made.

Ampratwum-Duah v. The Queen (2020), 2020 CarswellNat 184, 2020 TCC 18, B. Russell J. (T.C.C. [Informal Procedure]).

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