Docket: 2008-3313(IT)I
BETWEEN:
WESLEY CLARKE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
____________________________________________________________________
Appeal
heard on October 25, 2011, at Toronto, Ontario
Before: The Honourable
Justice G. A. Sheridan
Appearances:
|
For the Appellant:
|
The
Appellant himself
|
|
Counsel for the Respondent:
|
Roxanne Wong
|
____________________________________________________________________
JUDGMENT
In accordance with the attached Reasons for
Judgment, the appeal from the reassessment under the Income Tax Act of
the Appellant’s 2005 taxation year is dismissed.
Signed at Ottawa, Canada,
this 7th day of December
2011.
“G. A. Sheridan”
Citation: 2011TCC547
Date: 20111207
Docket: 2008-3313(IT)I
BETWEEN:
WESLEY CLARKE,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR JUDGMENT
Sheridan J.
[1]
The Appellant, Wesley
Clarke, is appealing the reassessment of the Minister of National Revenue of
his 2005 taxation year. In 2005, the Appellant reported having made charitable
donations in 2004 and 2005 of $17,741 to an organization he called “Pan-African”.
[2]
The Appellant represented himself and
was the only witness to testify on his behalf. He was vague in his answers on
cross-examination and often could not remember pertinent details.
[3]
The Appellant said he gave various
amounts of cash totaling $17,741 to his tax preparer, a business operating
under the name Payless Tax, to donate on his behalf. He had also donated used
furniture and other household goods. These were either picked up by the charity
or delivered by the Appellant to a designated depot whose address he could not
remember. Each time he made a donation of cash or goods he received a receipt;
however, as of the date of the hearing, the Appellant admitted he no longer had
them in his possession. He said he had tried to get copies from Payless Tax but
by that time, it was out of business.
[4]
Called to testify for the
Respondent was Tracey Cooper, a Litigation Officer with the Canada Revenue
Agency. Ms. Cooper had reviewed the Appellant’s tax records in respect of the
2005 charitable donation under appeal. I accept her evidence that in 2005 there
was a charity registered with the Canada Revenue Agency under the name
“PanAfrican Canadian Multicultural Centre” and that its registration was
subsequently “revoked for cause” on September 15, 2007.
[5]
As explained to the Appellant at
the hearing, quite apart from any inconsistencies or gaps in his testimony as
to whether he made a “gift” to the PanAfrican Canadian Multicultural Centre,
the first obstacle to his claim for a charitable donation in 2005 was his lack
of an “official receipt” as defined by subsection 118.1(2) of the Income Tax
Act and section 3500 of the Income Tax Regulations. Without
receipts, none of the information required under section 3501 of the Regulations
is available to verify the legitimacy of the taxpayer’s claim. As the
provision of an “official receipt” is fundamental to the establishment of the
Appellant’s claim for a charitable donation deduction and he has no receipts of
any kind, his appeal must be dismissed.
Signed at Ottawa, Canada, this 7th day of December 2011.
“G. A. Sheridan”
CITATION: 2011TCC547
COURT FILE NO.: 2008-3313(IT)I
STYLE OF CAUSE: WESLEY CLARKE AND HER MAJESTY THE QUEEN
PLACE OF HEARING: Toronto,
Ontario
DATE OF HEARING: October 25, 2011
REASONS FOR JUDGMENT BY: The
Honourable Justice G. A. Sheridan
DATE OF JUDGMENT: December 7, 2011
APPEARANCES:
|
For the
Appellant:
|
The Appellant himself
|
|
Counsel for the
Respondent:
|
Roxanne Wong
|
COUNSEL OF RECORD:
For the Appellant:
Name:
Firm:
For the
Respondent: Myles J. Kirvan
Deputy
Attorney General of Canada
Ottawa,
Canada
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