Précis: Mr. Shahbazi claimed to have made gifts in kind to charities in 2006 ($20,000) and 2007 ($15,000) which CRA denied and he appealed to the Tax Court. The Tax Court rejected the appeal on the basis that the receipts were deficient, i.e., they did not describe the property in kind which was allegedly donated. There was no order as to costs since this was an informal procedure appeal.
Shahbazi v. R. - TCC: Court rejects receipts for charitable donations in kindREAD MORE »