The taxpayer claimed donations, equal to approximately half of his salary, allegedly made to a registered charity ("CFCD") in three consecutive taxation years. The charity's president ran an "accounting" business on the side, in which false receipts were generated from CFCD in exchange for payments from taxpayers equal to 10% of their amounts. VA Miller J found that as the taxpayer had purchased receipts rather than making any donation, his claims were properly denied.
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Tagline
payment to a third party to induce charity to generate fraudulent receipt
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333564
Extra import data
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