https://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/460678/index.do
Ampratwum-Duah v. The Queen (January 30, 2020 – 2020 TCC 18, Russell J.).
Précis: The taxpayer was the religious leader of City Chapel Ministries International (CCMI). He claimed charitable donations to CCMI in the 2005, 2006 and 2007 taxation years based on charitable receipts from CCMI that were signed by him. CRA disallowed the donations and the taxpayer appealed to the Tax Court. The Tax Court dismissed the appeal on the basis that the evidence adduced at the hearing did not support the fact that CCMI had received the disputed donations. As a result the appeal was dismissed. There was no order as to costs since this was an informal procedure appeal.
Decision: Since the taxpayer, as leader of CCMI, had control of the books and records of CCMI the case boiled to whether he had adduced sufficient evidence to support the disputed donations. The Court found that he had not:
[6] In essence, subsection 230(1) provides that taxpayers are to keep books and records sufficient to determine their tax inabilities; subsection 230(4) provides that such books and records are to be kept for at least six years; and subsection 230(6) requires such books and records to be kept until the expiration of any objection or appeal including expiration of the time for appeal or further appeal of any such objection or appeal.
[7] In this appeal I find for the Respondent, on the basis that the subsection 230(6) requirement that supporting books and records be retained and available until an appeal has been concluded was not complied with. Corroborating books and records (bank and or CCMI supporting records) were reasonably required in this case, particularly insofar as the sole signatory of the CCMI receipts presented was, reflecting his leadership position with CCMI, the Appellant himself.
[8] In so concluding I wish to be clear that I have not found that the claimed donations were not made. Simply, I have found that insufficient evidence of the nature contemplated by subsection 230(6) and in any event on a general common sense basis was presented to reasonably support a finding confirming on a balance of probabilities that the subject donations were made.
There was no order as to costs since this was an informal procedure appeal.