David – Tax Court of Canada finds that there was no downside to claiming credits based on charitable receipts known to be inflated

Woods J found that individuals, who received charitable receipts of $1,000 for every $100 that they "donated" to a registered charity, were entitled to credits based on the 10% amount, as "the issuance of an inflated tax receipt should not usually be considered a benefit that negates a gift" – and also directed that any penalties be deleted.

Neal Armstrong. Summary of David v. The Queen, 2014 TCC 117 under s. 118.1 - total charitable gifts.