Shahbazi – Tax Court of Canada denies charitable credits for donated goods because the receipts did not describe the goods

In denying charitable credits for large donations of household goods, where the tax receipts did not contain any description of the donated property, Woods J stated (at para. 19):

Even if some flexibility in interpreting the necessary requirements is appropriate, it is not possible in my view to completely overlook the requirement that a tax receipt for a donation of non-cash property must contain a brief description of the property donated.

Neal Armstrong. Summary of Shahbazi v. The Queen, 2016 TCC 129 under s. 118.1(2).