http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/127046/index.do
Okeke v. The Queen (December 1, 2015 – 2015 TCC 301, V. Miller J.).
Précis: The taxpayer claimed to have made donations of $9,800 in 2008 to two related charities. CRA disallowed $9,000 of the donations (it accepted $800 that was proven by means of a canceled cheque) because it did not accept the taxpayer’s evidence that he had made the donations in cash and because the receipts he produced were not in accordance with the Regulations under the Income Tax Act. His appeal to the Tax Court was unsuccessful. The Court did not accept the evidence that the payments were made and also concluded that the receipts were defective. The appeal was dismissed.
Decision: The Court dismissed the appeal quite succinctly:
[21] Proof of a charitable donation is made by filing a receipt for the donation and it is mandatory that the receipt contain the information prescribed in section 3501 of the Regulations: Afovia v The Queen, 2012 TCC 391.
[22] In this case, the receipts submitted by the Appellant were deficient. Contrary to paragraph 3501(1)(a) of the Regulations, the name of the charity on each receipt did not match the charity name as recorded by the Minister. In the case of the receipt for RTM, the name on the receipt was “Revival Time Ministries” whereas the name recorded by the Minister was “Revival Time Ministries Int., Toronto, Ont.”. In the case of OSCT, the name on the receipt was “Operation Save Canada Teens” whereas the name recorded by the Minister was “Operation Save Canada’s Teenagers, Toronto, Ont.”. In addition, neither receipt indicated the day on which the receipt was issued as is required by paragraph 3501(1)(f) of the Regulations.
[23] The Appellant argued that in the Reply, the Minister listed different deficiencies in the receipts than she had stated in the Notice of Confirmation. This may be true. However, it is not a reason to allow this appeal. It is clear that both the Notice of Confirmation and the Reply raise the issue that the receipts did not contain the information prescribed by section 3501 of the Regulations. The Appellant knew the burden he had to meet.
[24] In conclusion, the Appellant did not provide evidence to support that he made charitable donations of $9,000 in 2008 and the receipts which he tendered did not meet the requirements of section 3501 of the Regulations. The appeal is dismissed.