Canada v. Doubinin, 2005 DTC 5624, 2005 FCA 298 -- summary under Total Charitable Gifts

A finding of the Tax Court Judge that the taxpayer had not made a gift of $6,887 to a registered charity with an expectation that he would be issued a tax receipt for $27,548, but that this was a mere possibility, was not made in a capricious manner or without regard to the evidence and, accordingly, the donation made by the taxpayer qualified as a gift.