Van der Steen – Federal Court of Appeal confirms lack of donative intent for an alleged donation

The taxpayer, a lawyer, withdrew $100,000 from his RRSP and “contributed” an amount exceeding the withdrawal amount (and well in excess of the net withdrawal amount after giving effect to source deductions) to a registered charity. CRA alleged that under the arrangement the taxpayer was to receive a kickback of a substantial portion of the donation from the charity. Webb JA confirmed the Tax Court’s finding that the taxpayer had failed to establish his donative intent, so that he was not entitled to charitable credits for his “donation.”

Neal Armstrong. Summaries of Van der Steen v. Canada, 2020 FCA 168 under General Concepts – Onus and s. 118.1(1) – total charitable gifts.