Cases
Canada v. Castro, 2015 DTC 5113 [at 6266], 2015 FCA 225, rev'g sub nom. David v. The Queen, 2014 DTC 1111 [at 3236], 2014 TCC 117
The taxpayers received charitable receipts for 10 times the amount of contributions, paid in cash, made by them to a registered charity. Woods J...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | inflated charitable receipt not a "benefit" vitiating a gift (donative intent issue not properly raised) | 175 |
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) | inflated charitable receipt was invalid | 193 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(32) | inflated charitable receipt not an "advantage" | 124 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 | Regs read in context of enabling legislation | 82 |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 32 | inflated charitable receipt not an "advantage" | 124 |
See Also
Guobadia v. The Queen, 2016 TCC 182 (Informal Procedure)
The taxpayer was disallowed her claims for several charitable donations for the 2007 and 2008 taxation years for which she may have actually given...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) | inflated cash receipt not a “receipt” | 191 |
Shahbazi v. The Queen, 2016 TCC 129 (Informal Procedure)
In denying charitable credits for large donations of household goods, where the tax receipts did not contain any description of the donated...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) | description of property mandatory | 127 |
Ofori-Darko v. The Queen, 2014 DTC 1074, 2014 TCC 54 (Informal Procedure)
Receipts which did not show when gifts in kind were received by the registered charity (a church) or their fair market value at that time, and...
Administrative Policy
IT-110R2 "Deductible Gifts and Official Donation Receipts"
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(a) | 0 | |
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(2) | 0 |
Subsection 3501(1)
Paragraph 3501(1)(h)
See Also
Murji v. The Queen, 2018 TCC 7 (Informal Procedure)
Taxpayers participated in a purported gifting tax shelter in which, in addition to making cash donations to participating charities, they were to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | no intent to impoverish | 230 |
| Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter | charitable gifting arrangements with high promised credits was a tax shelter | 180 |