The taxpayer made a donation equal to his annual income to a charity (whose registration was revoked shortly thereafter). Bowie J found there was overwhelming indirect evidence that the taxpayer received significant peripheral kickbacks for this donation, which vitiated any donative intent. He upheld the Minister's decision to disallow the taxpayer's claim for charitable tax credits.
Regarding the point made in Doubinin that a tax benefit would not typically be considered a "benefit" vitiating a charitable gift, Bowie J stated (at para. 18):
I do not read [Doubinin] as purporting there to extend what was said ... in Friedberg to suggest that a scheme ... to claim tax credits for charitable donations in excess of the donations actually made ... [to] not be considered a benefit within the context of the definition of what constitutes a gift.