Imoh v. R. – TCC: Tax Court disallows another round of bogus charitable receipts

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http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/73270/index.do

Imoh v. The Queen (August 26, 2014 – 2014 TCC 258) was another in what seems to be a long string of decisions involving bogus charitable receipts:

[1] David Anele Imoh and Oladele Bello, the appellants, each appeal the Minister of National Revenue’s (the “Minister”) disallowance of charitable donation tax credits claimed under section 118.1 of the Income Tax Act (the “Act“).

[2] Mr. Imoh claims to have made charitable donations totalling $15,000, in cash, to Revival Time Ministries (“Ministries”) in each of the 2007 and 2008 taxation years and $15,000, in cash, to Revival Time Ministries International (“Revival”) in the 2009 taxation year.

[3] Mr. Bello claims to have made charitable donations totalling $15,000, by cheque and cash, to Revival in 2009. At the hearing, Mr. Bello indicated that he was no longer pursuing the late-filing penalty.

As in most cases of this nature the court did not accept the evidence that the amounts were paid to the charities, there were no proper receipts and the evidence did not corroborate the receipt of large amounts of donations by the charities.

The appeals were dismissed.

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Bill Innes

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William (Bill) Innes has practiced in the areas of tax litigation, taxation and estates and trusts since 1975. His practice includes all aspects of dispute resolution in taxation matters under both federal and provincial legislation, but with a special emphasis on appeals under the Income Tax Act (Canada). In addition, Bill acts as counsel in matters of estate and trust law and serves as an advisor to large charitable and non-profit institutions on issues of trusts, estates and taxation. He frequently appears as counsel before the Tax Court of Canada, the Federal Court and the Federal Court of Appeal.

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Bill is a member of the Editorial Boards of the Canadian Tax Journal and Tax Litigation and a past member of the Editorial Boards of the CCH Canadian Tax Reporter and the CCH Annotated Income Tax Act.

Bill is the author or co-author of several legal texts and numerous articles, including:

Tax Evasion, William I. Innes. (Scarborough, Ont.: Carswell, 1995 - Looseleaf).

The essential GAAR manual: policies, principles and procedures. William I. Innes, Patrick J. Boyle, Joel A. Nitikman. (Toronto: CCH Canadian, 2006).
Charities, non-profits and philanthropy under the Income Tax Act, William I. Innes, Patrick J. Boyle. (Toronto: CCH Canadian: Fraser Milner Casgrain, 2006).
Federal tax practice, William Innes & Brendan Bissell, (Toronto: CCH Canadian, 2007).

Bill was a member of the International Academy of Estate and Trust Law from 1992 to 2012.

Imoh v. R. – TCC: Tax Court disallows another round of bogus charitable receipts

About the Author

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